PART 2 BAK Company Limited was incorporated on March 1, 2018 with an authorized share capital of 100,000 shares of $10.00 par value common shares. Here are the transactions which relate to the company's shares and operations during 2018: 5 March Issued 10,000 shares for $120,000 worth of services rendered in organizing and incorporating the company. 15 March Issued 16,000 shares to John Cox in exchange for a building and land that had an asking price of $150,000 and $50,000, respectively. 4 August Issued 10,000 shares for cash of $130,000. 31 October The board of directors declared cash dividends of $0.20 per share to all shareholders of record on 25 November, payable on 2 December. REQUIRED Record the above transactions in journal form