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Ltd at December 3 o4 appcars pe Contributed capital: Common shares, unlimited shares authorized, $375,000 25,000 shares issued and outstanding Retained earnings 125,000 $500,000 Total equity During 2015, Celestial completed the following transactions On January 2, Celestial's board of directors declared a 10% share dividend to shareholders of record on Jan 1, uary 25 to be distributed on February 1. The market price of Celestial's shares on each of these dates was: January 2 $%15.50 January 25 15.75 February 1 14.60 n March 1, Celestial repurchased and retired 1,000 of its common shares, paying $16.50 per share On June 1, Celestial repurchased and retired 500 of its common shares, paying $13.00 per share n October 1, Celestial's board of directors declared a 2:1 share split, effective October 4. O On November 1, Celestial sold 2,000 shares at $8.50 per share On December 1, Celestial's board of directors declared a $0.50 per share cash dividend, payable on January 2, 2016 to the shareholders of record on December 15. 5. 6. Required Complete the table below to calculate the actual and weighted average number of common 1. shares outstanding at December 31, 2015. Round to the nearest full share. (6 marks) Fraction of Year Weighted Outstanding Average Outstanding Share Share Time Period Shares dividend split Prepare journal entries to record the 2015 transactions. Show all supporting calculations. (12 marks) 2. Credit Debit Date Account Titles Ltd at December 3 o4 appcars pe Contributed capital: Common shares, unlimited shares authorized, $375,000 25,000 shares issued and outstanding Retained earnings 125,000 $500,000 Total equity During 2015, Celestial completed the following transactions On January 2, Celestial's board of directors declared a 10% share dividend to shareholders of record on Jan 1, uary 25 to be distributed on February 1. The market price of Celestial's shares on each of these dates was: January 2 $%15.50 January 25 15.75 February 1 14.60 n March 1, Celestial repurchased and retired 1,000 of its common shares, paying $16.50 per share On June 1, Celestial repurchased and retired 500 of its common shares, paying $13.00 per share n October 1, Celestial's board of directors declared a 2:1 share split, effective October 4. O On November 1, Celestial sold 2,000 shares at $8.50 per share On December 1, Celestial's board of directors declared a $0.50 per share cash dividend, payable on January 2, 2016 to the shareholders of record on December 15. 5. 6. Required Complete the table below to calculate the actual and weighted average number of common 1. shares outstanding at December 31, 2015. Round to the nearest full share. (6 marks) Fraction of Year Weighted Outstanding Average Outstanding Share Share Time Period Shares dividend split Prepare journal entries to record the 2015 transactions. Show all supporting calculations. (12 marks) 2. Credit Debit Date Account Titles