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THE QUESTION Lagent Corporation, a publicly traded company was incorporated on January 1, 2021. The company is authorized to issue an unlimited number of $3 noncumulative preferred shares and an unlimited number of common shares. The following share transactions were completed during the company's first year of operations: Jan. 11 Issued 1,000,0000 common shares for $2 per share Mar. 1 Issued 20.000 preferred shares for $40 per share May 1 Issued 250,000 common shared for $3 per share Issued 30,000 shares for $80,000 cash and used equipment. There is no information available on the fair value of the asset. However, the common shares were trading for $4 per share on this date. July 23 Issued 10,000 common shares for $5 per share Sept. 6 issued 4.000 preferred shares for $50 per share Dec. Declared the annual cash dividend to preferred shareholders of record on December 20, payable January 1, 2022. Dec. 5 Declared a cash dividend of $0.50 per share to common shareholders of record on December 15, payable December 31 June 1 Required Prepare the journal entries for the above transactions for 2021. Explanations are not required