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Blue Spruce Limited was organized on January 1, 2020. It is authorized to issue 11,0008%,HK$1,000 par value preference shares, and 461,000 no-par ordinary shares with a stated value of HK$20 per share. The following share transactions were completed during the first year. Jan. 10 Issued 77,500 ordinary shares for cash at HK$48 per share. Mar. 1 Issued 4,050 preference shares for cash at HK \$1,050 per share. Apr. 1 Issued 15,000 ordinary shares for land. The asking price of the land was HK $982,000. The fair value of the land was HK$923,000. May 1 Issued 77,500 shares of ordinary shares for cash at HK $45 per share. Aug. 1 Issued 10,500 ordinary shares to attorneys in payment of their bill of HK $357,000 for services provided in helping the company organize. Sept. 1 Issued 11,000 ordinary shares for cash at HK $50 per share. Nov. 1 Issued 2,000 preference shares for cash at HK\$1,060 per share. Journalize the transactions. (Recond journal entries in the ander presented in the problem. Credit account titles are automatically L_t_.................... Post to the acuity accounts. (Post entries in the onder of journal entries presented in the previous part.) Prepare the share capital section of the statement of financial position at December 31,2020