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 automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Of for the amounts. List all debit entries before credit entries.) a. Paid the annual 2023$7 per share dividend on preferred shares and a \$3 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 $106 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 $45 per share. e. Issued the stock dividend. t. Declared the annual 2024$7 per share dividend on preferred shares and a 52 per share dividend on common shares These dividends are payable in 2025