On January 1, 2021, PT A had the following equity accounts. Share Capital--Ordinary ($20 par value: 80,000 shares issued: 67,000 outstanding) Share Premium--Ordinary Retained Earnings Treasury Shares--Ordinary (3,000 shares) $ 1.600.000 $ 200.000 S 835.200 $ 75.000 During the year, the following transactions occurred. 1 01-Feb-21 Issued 3,000 ordinary shares for $84,000. 2 OS-Jan-21 Issued 5,000 ordinary shares for a patent valued at $154,000 3 20-Mar-21 Purchased 1,500 additional treasury shares at $27/share. 4 01-Apr-21 Declared cash dividend $1 per share to shareholder of record on April 15, payable May 1. 5 01-Mei-21 Paid the cash dividend declared in April. 6 14-Jun-21 Sold 1,100 treasury shares bought in 2020 for $33,000 Sepanjang tahun 2021, terjadi transaksi berikut: 1 Menerbitkan 3.000 lembar saham senilai $84.000 2 Menerbitkan 5.000 lembar saham yang ditukar dengan hak paten senilai $154.000 3 Membeli saham treasuri 1.500 lembar @ $27/lembar. 4 Mengumumkan dividen tunai S1/lembar saham untuk pemegang saham yang tercatat tanggal 15 April, dibayar tanggal 1 Mei. 5 Membayar dividen tunai yang diumumkan 1 April. 6 Menjual kembali 1.100 lembar saham treasuri yang dibeli tahun 2020 seharga $33.000. 7 Mengumumkan 5% dividen saham untuk pemegang saham yang tercatat tanggal 15 Agustus, dibagikan 1 September. Harga pasar salam saat itu $31/lembar, 8 Menerbitkan saham untuk dividen saham 1 Agustus 9 Laba bersih tahun 2021 adalah S. (isi sendiri angkanya) 7 01-Agu-21 Declared a 5% share dividend to shareholders of record on Aug 15, distributable on September I. On declaration date, the market price was $31 per share. 8 01-Sep-21 Issued the shares for the share dividend. 9 31-Des-21 Net income for the year was $ (fill in yourself) Instructions a. Journalize the transactions. (16%) b. Prepare closing entries. (4%) c. Prepare an equity section at Statement of Financial Position as of December 31, 2021. (5%) Instruksi a. Buatlah jurnal atas transaksi di atas. (16%) b. Buatlah jurnal penutup pada tanggal 31 Desember 2021. (4%) c. Buatlah bagian ekuitas di laporan posisi keuangan tanggal 31 Desember 2021. (5%)