Pattinson Corporation's shareholders' equity section at December 31, 2020 appears below: Common shares (82,000 outstanding) $ 799,500 Contributed surplus 5,000 Retained earings 850,000 Accumulated other comprehensive income 450,000 Total shareholders' equity $2,104,500 On April 30, 2021, Pattinson repurchased and cancelled 7,000 common shares and the repurchase price was $11 per share. On June 30, 2021, the board of directors declared a 6% stock dividend. The fair value of Pattinson Corporation's shares on June 30, 2021 was $13. On August 15, 2021, the board of directors declared a 30,000 cash dividend to common shareholders. On December 1, 2021, the board of directors declared a 2-for-1 stock split. Net income for the year ended December 31, 2021 was $260,000. Required: (a) Prepare the journal entries on record the following 3 dates: April 30. June 30, and August 15. Clearly label the dates. (7 points). (b) Prepare all closing entries required on December 31, 2021 (3 points). (c) Determine the number of outstanding common shares at December 31, 2021. Clearly show calculations for numbers that are not given (2 points). (d) Determine the balance of Retained Earnings at December 31, 2021. Clearly show calculations for numbers that are not given (3 points)