During 2022, Bramble Corporation reported the following selected transactions: Jan 1 Issued 18,000 common shares at per share. Jun 15 Issued 1,800 common shares at $16 per share in exchange for equipment valued at $34,500. Sep 30 The board of directors declared a 10% common stock dividend. The market price of the common shares on this date was $18 per share. Oct 10 The 10% common stock dividend is distributed. Nov 30 The board of directors declared a cash dividend of $0.22 per share to shareholders of record on December 15, payable on December 20. Prepare the journal entries to record the above transactions assuming Bramble Corporation follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to O decimal places, e.g. 5,275. List all debit entries before credit entries.) Date Account Titles and Explanation Jan 1 Cash Common Shares Debit Credit 180000 180000