January 27 Sold 20 comma 000 common shares for $ 5 per share. February 1 Sold 6 comma 250 shares of $ 2.00, noncumulative, preferred shares for $ 75 per share. October 13 Declared a 10 percent share dividend on the common shares. The current market price of the common shares is $ 5 per share. There are 85 comma 000 common shares outstanding on October 13. November 16 Distributed the share dividend declared on October 13. December 11 Declared the annual dividend required on the preferred shares and a $ 0.15 per share dividend on the common shares. There are 17 comma 000 preferred shares outstanding at this time. Required Prepare journal entries for the transactions. Explanations are not required