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) $ 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)

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