JU uestion 4 of 4 :- Journalize the transactions and the entries to close dividends and the Income Summary account. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record issuance of shares.) (To record issuance of shares.) Question 4 of 4 > - / 30 !!! (To record issuance of shares.) (To record declaration and payment of dividend.) (To close Income Summary.) 23C Mostly sunny ) payment of dividend.) L (To close Income Summary.) (To close dividends.) - / 30 Question 4 of 4 Open general ledger accounts for the shareholders' equity accounts and post entries from previous part. (Post entries in the order of Journal entry presented in the previous part (a).) Preferred Shares Date Explanation Ref. Debit Credit Balance Feb. 1 Balance Feb. 28 J1 Common Shares Date Explanation Ref. Debit Credit Balance Feb. 1 Balance Apr. 12 J1 May 25 J1 Cash Dividends-Preferred Date Explanation Ref. Debit Credit Balance Jan. 1 J1 Jan. 31 Closing entry J1 Retained Earnings Date Explanation Ref. Debit Credit Balance Feb. 1 Balance Jan. 31 Closing Entry Jan. 31 Closing Entry J1 Teythaaland Media Prepare the shareholders' equity section of the balance sheet at January 31, 2021, including any required disclosures. Assume Pina is reporting under ASPE and there were no preferred dividend arrears at January 31, 2020. (Enter account name only and do not provide descriptive information.) PINA CORPORATION Balance Sheet (Partial) S 23C Mostly sunny