Ivanhoe Holdings Inc. has authorized share capital of an unlimited number of common shares and 1,000,000 $3-cumulative preferred shares. At January 1, 2024, the balances in its share capital accounts were $48,800 in common shares representing 15,900 shares and $32,900 in preferred shares representing 1,000 shares. The company had a balance of $57,100 in contributed surplus from previous years' repurchases of common shares. The retained earnings balance on that date was $182,000 and accumulated other comprehensive income was $65,300. Profit for the year ended December 31, 2024, was $22.900 and other comprehensive income items for the year were $5,500. There were no dividends in arrears at January 1, 2024, and no dividends were declared during 2024. During 2024, Ivanhoe had the following share transactions: Mar. 1 June 30 Sept. 1 Issued 4,300 common shares for $5 each. Issued 800 preferred shares for $11 each. Issued 65,000 common shares in exchange for land valued at $284,700. Dec. 1 Reacquired 57,600 common shares for $4.90 each. Journalize the share transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry for the account titles and enter O for the amounts. Round per share cost to 2 decimal places, e.g. 2.75.) Date Account Titles Debit Credit Prepare the equity section of Ivanhoe's balance sheet at December 31, 2024. IVANHOE HOLDINGS INC. Partial Balance Sheet