On January 1, 2020. Samir Corporation had the following shareholders' equity accounts: Samir Corporation Balance Sheet (partial) January 1, 2020 Shareholders' equity: Common shares (unlimited number of shares authorized, 70,000 shares outstanding) S 900,000 Retained earnings 540.000 Total shareholders' equity $1,440,000 During the year, the following transactions occurred: Jan. 15 Declared a $1 cash dividend per share to shareholders, payable February 15. The date of record is Jan 31. Feb. 10 Issued 2,000 common shares when the share price is $10 in exchange for land with a fair market value of $28.000. Feb. 15 Paid the dividend declared in January, Apr. 15 Declared and distributed a 10% stock dividend to common shareholders of record on April 15. On April 15, the market price of each share was $13. July 1 Announced a 2-for-1 stock split. The market price per share prior to the announcement was $15. Dec. 1 Declared a $0.50 per share cash dividend to shareholders, payable January 10, 2021. Required: Journalize the transactions noted above (Journal entry explanations are not required)