OPST Ltd. Started the year with the following balances on its shareholders equity accounts Share Capital:

Common Shares, up to a maximum of 10,000 shares: 2,000,000 shares issues @ avg. price of $1.50 per share. Value of $3,000,000 $4 Cumulative Preferred shares up to a maximum of 1,000,000 authorized. 10,000 shares currently issued at the average price at $40 ea. Value or $400,000 Retained earning opening Balance is $320,000.00 The following Share related transactions occurred during the period March to December in the year:

Mar 1 - The board declares a cash dividend of $150,000 (note: last years preferred dividends were unpaid) - For shareholders of record on Mar 20. Mar 31 - The company pays the cash dividend Apr 15 - The company does a 2:1 stock split to increase the marketability of the shares May 12 - The company issues 1000 common shares to purchase computers with a retail value of $5,000 Dec 31 - The company makes a net income of $205,000 Considering the information above; enter the debit and credit accounts and $ amounts required for each of the dates. Put you answers in the field numbers related to the field below.