In 2023 and 2024 , the company had the following transactions affecting shareholders and the equity accounts: 2823 7an. 1 Sold 40,009 conmon shares at $11.64 per share. 5 The directors declared a total cash dividend of $241, eee payable on. Feb, 28 to the Felz. 5 shareholders of record. Dividends had not been declared for the years 2021 and 2022 . 211 . of the preferred shares had been issued during 2021 , Feb. 28 Paid the dividends declared on 2anuary 5 . July 1 Sold preferred shares for a total of $157,800. The average issue price was $20 per share. Dec. 31 Closed the dividend accounts along with the $577,800 credit balance in the Inccone sumary 2024 becount. Sept. 5 The directors declared the required cash dividend on the preferred stares and a $2.4 ner cosinon share cash dividend payable on October 28 to the October 5 ahareholders of recond. oct. 28 Poid the dividends declared an Septenber 5. Dec. 31 Closed the Cash. DIvIdends account along with the $544,200 credit balance th the thceoe