On January 1, 2020, the equity section of Grouper Stores shows share capital-ordinary ( 4 par value) E 1,200,000 share premium- ordinary 1,060,000; and retained earnings 1,240,000. During the year, the following treasury share transactions occurred. Mar 1 Purchased 51,000 shares for cash at 15 per share. July 1 Sold 11,000 treasury shares for cash at 17 per share. Sept 1 Sold 9.000 treasury shares for cash at 14 per share. Journalize the treasury stock transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit V Restate the entry for September 1, assuming the treasury shares were sold at 12 per share (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit On October 1, Oriole Company's equity is as follows. Share capital-ordinary, 5 par value 415,000 Share premium-ordinary 29.000 Retained earnings 155.000 Total equity 599,000 On October 1, Oriole declares and distributes a 10% share dividend when the market price is 15 per share. Determine the par value per share (1) before the share dividend and (2) after the share dividend. Par value before the share dividend Par value after the share dividend e Textbook and Media Crane SA reported the following balances at December 31, 2019: share capital-ordinary 520,000, share premium-ordinary 120,000, and retained earnings 250,000. During 2020, the following transactions affected equity. 1 Issued preference shares with a par value of 127.000 for 225.000, 2. Purchased treasury shares (ordinary) for 40,000. 3. Earned net income of 195,000. 4 Declared and paid cash dividends of 59.000. Prepare the equity section of Crane SA's December 31, 2020, statement of financial position. CRANE SA Statement of Financial Position (Partial)