Ivanhoe Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2024:

Accumulated other comprehensive income (loss)

Contributed surplus-reacquisition of common shares

Retained earnings

Common shares (27.000 shares)

$(29.000)

576.000

1.460.000

702.000

Ivanhoe had the following transactions and events during 2024:

Feb.

Apr. 17

Oct. 29

Dec. 31

Repurchased 1,000 shares for $40,000.

Declared and paid cash dividends of $76,000.

Issued 2,100 shares for $106,000 cash.

Reported comprehensive income for the year of $472,000, which included other comprehensive income of $50,000.

Prepare journal entries to record the transactions that took place during 2024.