On January 1, 2021, PC Inc. was incorporated. PC Inc. had the following share transactions during the 2021 year: January 3 Issued 7,700 common shares at $12 each, and issued 2,000 preferred shares at $14 each. April 11 Issued 8,420 common shares at $13 each. August 23 Repurchased 1,750 common shares at $11 each and retired them. October 4 Declared a 10% stock dividend on the outstanding common shares at their fair value of $14. October 4 Declared a 10% stock dividend on the outstanding common shares at their fair value of $14. October 9 Date of record for the stock dividend declared on October 4. October 12 Issued the shares from the stock dividend declared on October 4. December 1 Repurchased 1,260 common shares at $17 each and retired them. Required: Prepare journal entries for each of the above share transactions for PC Inc. for the 2021 year