Derulo Corp is a publicly owned company whose shares are traded on the TSE. At December 31, 20x8 Derulo had unlimited shares of common shares authorized of which 10,000,000 shares were issued. The shareholders' equity accounts at December 31, 20x9 had the following balances:

Common shares (10,000,000 shares) = $180,000,000

Retained Eaernings= $45,000,000

During 20x9 Derulo had the following transactions:

A) On march 1, a distributiopn of 3,000,000 common shares was completed. The shares were sold for $15 per share

B) ON march 15, Derulo issues, at $120 per share, 150,000 of no par value, $6, cumulative preferred shares.

C) On April 1, Derulo reacquired and retired 40,000 common sahres for $15.50 per share.

D) On June 1, Derulo issues 1,000,000 common shares at a price of $16 per share.

E) On October 15, Derulo reacquired and retired $25,000 common shares for $22 per share

F) On December 31, Derulo declared a cash dividen on common shares of $0.15 per share and the yearly dividend on preferred shares, both payable on January 30, 20x10 to shareholders of record on January 15, 20x10.

Prepare journal entries to record the above transactions. Round per share amounts to two decimal places.