On January 1, 2021, Granger Corporation had 75,000 common shares, recorded at $560,000, and retained earnings of $1,021,000.

During the year, the following transactions occurred:

Apr.

2

June 15

Aug.

21

Nov.

1

Dec. 20

Issued 4.500 common shares at $20 per share.

Declared a cash dividend of $0.15 per share to common shareholders of record on June 30, payable on July 10.

Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20.

The shares were trading for $23 a share on August 21, $24 on September 5, and $26 on September 20.

Issued 3,100 common shares at $24 per share.

Declared a cash dividend of $0.20 per share to common shareholders of record on December 31, payable on January 10.

On January 1, 2021, Granger Corporation had 75,000 commonshares, recorded at $560,000, and retained earnings of $1,021,000. During the year, the following transactions occurred: Apr. 2 Issued 4,500 common shares at $20 per share. June 15 Declared a cash dividend of $0.15 per share to common shareholders of record on June 30 , payable on July 10. Aug. 21 Declared a 5\% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $23 a share on August 21, $24 on September 5 , and $26 on September 20. Nov. 1 Issued 3,100 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.20 per share to common shareholders of record on December 31 , payable on January 10. (a) Record the above transactions for 2021. (Note; Closing entries are not required.) (List all debit entries before credit entries: Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the oecount titles and enter 0 for the amounts.)