On January 1, 2024, Bramble Enterprises Inc. had 77,000 common shares, recorded at $385,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 Issued 5,000 common shares at $7 per share. June Declared a 5\% stock dividend to shareholders of record on September 5, distributable on September 20. The shares 15 were trading for $9 a share on June 15. Sept. Announced a 1-for-2 reverse stock split. Shares were trading at $7 per share at the time. 21 Nov. 1 Issued 3,000 common shares at $18 per share. Dec. Repurchased 10,000 common shares for $16 per share. This was the first time Bramble had repurchased its own shares. 20 Raris