During 2022, Its first year of operations, Claus Corporation reported the following selected transactions: Required: Prepare all of the necessary journal entries for the below events. Show all work. You can post directly to Retained Earnings or use Dividends Declared. If no entry is required for a specific date, state "No entry required" and the reason why, and/or any impact on shareholders' equity. Narratives are not required for the journal entries, but you must show all calculations for full marks. Jan 1 Jun 15 Sep 30 Oct 10 Nov 30 Issued 20,000 common shares at $15 per share. Issued 2,000 common shares at $14 per share in exchange for equipment with a fair market value of $27,000. The board of directors declared a 10% common stock dividend. The market price of the common shares on this date was $12 per share. The 10% common stock dividend is distributed. The board of directors declared a cash dividend of $0.22 per share to shareholders of record on December 15, payable on December 20.