Gooper Corporations is a public company that follows IFRS. Gooper has been authorized to issue an unlimited number of common shares and $750,000$ preferred shares. The dividend rate for the preferred shares is $$8$ per share. The following transactions were completed. Assume each transaction is independent of the others. Prepare the journal entries to record the transactions.

$1.$ Issued $2,000$ common shares and $145$ preferred shares for PPE. The common shares had a fair value of $$17$ per share and the PPE was appraised at $$40,000$

$2.$ Issued $5,000$ common shares for land. The land had been appraised at $$90,000,$ and the sellers cost was $$58,600.$ The common shares most recent market price is $$20$ a share

$3.$ Issued $3,500$ common shares and $1,500$ preferred shares for $$130,000.$ The common shares had been selling at $$22$ and the preferred at $$90.$

$4.$ The BOD declared a $$8$ dividend on both the $20,000$ outstanding common shares and the $52,000$ outstanding preferred shares.