On January 1, 2023, Oriole Ltd. (a public company) had the following shareholders' equity accounts: The following selected transactions occurred during 2023: Jan. 2 Issued 100,000 preferred shares at $100 per share. Mar. 5 Declared the quarterly cash dividend to preferred shareholders of record on March 20, payable April Apr. 18 Issued 120,000 common shares at $9 per share. June 5 Declared the quarterly cash dividend to preferred shareholders of record on June 20, payable July 1. Sept. 5 Declared the quarterly cash dividend to preferred shareholders of record on September 20, payable October 1. Dec. 5 Declared the quarterly cash dividend to preferred shareholders of record on December 20, payable January 1. Dec. 31 Net income for the year was $410,000. Prepare journal entries to record the transactions above, as well as the closing entries for Income Summary and Dividends. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) (To close income summary account) (To close dividends account) eTextbook and Media Attempts: 2 of 3 use Using multiple attempts will impact your score. 5% score reduction after attempt 2 b) Enter beginning balances and post the entries to the shareholders' equity and dividends T accounts and arrive at the ending balances. (Post entries in the order of journal entries presented in the previous part.) Enter beginning balances and post the entries to the shareholders' equity and dividends T accounts and arrive at the ending balances. (Post entries in the order of journal entries presented in the previous part.) Prepare the statement of changes in shareholders' equity for the year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Prepare the statement of changes in shareholders' equity for the year. (Enter negative a mounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Prepare the statement of changes in shareholders' equity for the year. (Enter negative a mounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)