On January 1, 2024, Sweet Acacia Ltd. had the following shareholders equity accounts: Preferred shares, $6 non-cumulative, unlimited number authorized, none issued 0 Common shares, unlimited number authorized, 807,000 issued $6,456,000 Retained earnings 1,325,000 The following selected transactions occurred during 2024: Jan. 2 Issued 104,000 preferred shares at $100 per share. Mar. 5 Declared the quarterly cash dividend to preferred shareholders of record on March 20, payable April 1. Apr. 18 Issued 139,000 common shares at $11 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. 31 Net income for the year was $371,000. (a) Prepare journal entries to record 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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)