Green Corporation is authorized to issue 120,000 common shares and 80,000, $1 preferred shares. At Jan 1, 2019, the company's shareholders equity included the below 24,000 common shares valued at $192,000 7,000 preferred shares valued at $77,000 Retained earning was $54,000 on During 2019 the net profit earned by Green Corp. was $23,000. The company did not issue any dividend during 2019. Also during 2019 the company issued the below. On Apr 4, 2019 - 9,000 common shares for $10 each On Jun 10, 2019. 4,000 preferred shares for $16 each and On Aug 7, 2019 - 11,000 common shares for land valued at $121,000. 1. Prepare the journal entries to record the above share issues. (4 marks) 2. Prepare the shareholders equity part of the balance sheet in Dec 31, 2019. (10 marks)