On January 1, 2021, Kraft Company had 75.000 common shares, recorded at $600,000. The company follows IFRS. Assume the balance in Retained Earnings at the beginning of the year is $400.000 and profit for the year was $185.000. During the year, the following transactions occurred: Apr. 1 June 15 Sep 21 Issued 10,000 common shares at $10 per share. Declared a 5% stock dividend to shareholders of record on September 5, dintributable on September 20. The shares were trading for $13.50 a share at this time. Announced a 2-for-1 stock split. Shares were trading at $11.25 per share at the time. Issued 2.000 common shares at $3.70 per share. Repurchased 10,000 common shares for Sper share. This was the first time Hun had repurchased its own shares Nov. 1 Dec 20 Dec 27 Paid cash dividends of $36.000 a Data Prepare the journal entries for the above transactions. Credit account is er automatically and when the stream dy Date Account Titles and Explanation Debit Credit 1000 Aor C 100 Common Shares June 15 Retained Earning 573) CommonShare Sep 21 C Now Common Shares dit Dec 20