In 2023, Joanna and some of her friends invested money to start a company named GiRLz Corporation. The following transactions occurred during 2023. Jan 1 The corporate charter authorized 79,000 shares of 3%, cumulative preferred shares and unlimited no-par value common shares. Jan 6 Issued 183,000 common shares at $14 per share to Joanna and other investors. Jan 7 Issued another 510 common shares to Joanna in exchange for her services in organizing the corporation. The shareholders agreed that the services were worth $7,140. \begin{tabular}{|l|l} Jan 14 & Issued9,000commonsharesinexchangeforequipment.Thefairmarketvalueoftheequipmentcouldnotbereadilydetermined,butthemarketpriceofthecommonsharesonthisdatewas$17pershare. \end{tabular} Jan 12 Issued 4,300 preferred shares for $344,000. Nov The first annual dividend on preferred shares declared. GIRLZ Corporation generated a $110,000 (after income tax) during the year. The company uses the retained eamings account to record dividends. a) Prepare the journal entries to record the above transactions in 2023. Do not enter dollar signs or commas in the input boxes