Crane Corp. reported the following amounts in the shareholders' equity section of its December 31,2023 , balance sheet: The contributed surplus arose from net excess of average cost per share over reacquisition cost on a previous repurchase and cancellation of common shares. During 2024, the company had the following transactions that affect shareholders' equity. Prepare the journal entries for the following transactions: (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. List all debit entries before crealit entries.) Paid the annual 2023$8 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends had been declared on December 31,2023. b. Purchased 4,200 shares of its own outstanding common shares for $36 per share and cancelled them. c. Issued 1,100 preferred shares at $104 per share (at the beginning of the year). d. Declared a 10% stock dividend on the outstanding common shares at their fair value when the shares were selling for $44 pe. share. e. Issued the stock dividend. f. Declared the annual 2024$8 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends are payable in 2025. No. Account Tittes Dehit Credit a. b. d. d. e