EX1: (ABC) Corporation was organized on January 2, 2018 with 300000 share, par value per share 3 OMR, and 15000 share preferred share with 25 par value. On 5/1/2015 (X) CO. issued 25000 shares at RO 3 per share. On 28/6/2015 (X) CO. issued 10000 shares at OMR 5 per share. On 30/6/2015 (X) CO. purchase 10,000 shares from its share for OR 10 cash. On 2/7/2015 the co. reissued 100 shares from its treasury shares at OR 10 per share. On 18/7/2015 the co. issued 1000 shares from preferred share at OR 26 per share On 2/8/2015 the co. reissued 100 shares from its treasury shares at OR 9 per share. On 2/10/2015 the co. reissued all its treasury share at OR 11 per share. On 28/11/2015(X) CO. declared a cash dividend of 0.4 OMR per share. On 12/12 all shareholders of record are received the cash dividend. Prepare journal entry.