On January $1,2024,$ Starland Inc. had the following equity accounts. $($CLO $4)$

Share Capital$-$Ordinary $($ $$7$ par value, $100,000$ shares issued and outstanding$)$ $$800,000$

Share Premium$-$Ordinary$$150\mathrm{.}000$

Retained Earnings $$300\mathrm{.}000$

During the year, the following transactions occured

Jan $1$ Issued $10\mathrm{.}000$ ordinary shares for cash worth $$90\mathrm{.}000$

Jan $8$ Declared $$2$ cash dividend per share to shareholders of record on January $28,$ payable february $20$

Feb $20$ Paid dividend declared in January

Mar $8$ Issued $3\mathrm{.}500$ ordinary shares for a land worth $$36\mathrm{.}000$

June $18$ Issued $1\mathrm{.}400$ ordinary shares for a patent valued at $$12\mathrm{.}000$

July $20$ Purchased $2\mathrm{.}000$ additional treasury shares $($ordinary$)$ at $$12$ per share

prepare journal transactions