On January 1, 2024, Sandhill Enterprises Inc. had 68,000 common shares, recorded at $544,000. The company follows IFRS. Assume the balance in Retained Earnings at the beginning of the year is $500,000 and profit for the year was $165,000. During the year, the following transactions occurred: Apr. 1 Issued 10,000 common shares at $10 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 $12 a share at this time. Sept. Announced a 1 -for- 2 reverse stock split. Shares were trading at $10 per share at the time. 21 Nov. 1 Issued 2,000 common shares at \$20 per share. Dec. Repurchased 10,000 common shares for $18 per share. This was the first time Sandhill had repurchased its own 20 shares. Dec. Paid cash dividends of $71,000. (a) Your answer is partially correct. Prepare the journal entries for the above transactions. (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. Round average per share to 3 decimal places, e.g. 5.215 and final answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.)