ON JAN 1, 2018, PUTI CORPN HAS THE FOLLOWING EQUITY ACCOUNTS IN ITS LEDGERS: 6% PREF SHARES, P100 PAR, 2,000 SHARES ISSUED ORDINARY SHARES, P50 PAR, 12,000 SHARES ISSUED 200,000 600,000 THE FOLLOWING EQUITY TRANSACTIONS TOOK PLACE IN 2018: YR 2018 JAN 31 PAID THE ANNUAL DIVIDEND OF THE PREFERENCE SHARES. THIS WAS PROPERTY RECORDED WHEN DECLARED ON DEC 31 OF THE PREVIOUS YEAR. MAR 31 DECLARED P2 PER SHARE CASH DIVIDEND ON THE ORDINARY SHARES APR 30 PAID THE CASH DIVIDEND DECLARED ON MARCH 31. JUNE 30 DECLARED A 15% SHARE DIVIDEND ON THE ORDINARY SHARES. THE MARKET PRICE OF THE ORDINARYSHARE ON THIS DATE IS P60 JULY 31 ISSUED THE SHARE DVIDEND DECLARED ON JUNE 30. SEPT 30 DECLARED A P2 PER SHARE CASH DIVIDEND ON THE ORDINARY SHARES OCT 31 PAID THE CASH DIVIDEND DECLARED ON SEPT 30 DEC 31 DECLARED THE ANNUAL DIVIDEND OF THE PREFERENCE SHARES REQUIRED: DRAFT THE JOURNAL ENTRIES TO RECORD THE FOREGOING TRANSACTIONS