Pharoah Corp, reported the following amounts in the shareholders' equity section of its December 31, 2023, balance sheet: The contributed surplus arose from net excess of average cost per share over rencquisition cost on a previous repurchase and cancellation of common shares. During 2024, the company had the following transactions that affect shareholders' equity. The contributed surplus arose from net excess of average cost per share over reacquisition cost on a previous repurchase and cancellation of common shares. During 2024, the company had the following transactions that affect shareholders' equity. Prepare the journal entries for the following transactions: (Credit account titles are automotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter Ofor the amounts, List all debit entries before credit entries.) a. Paid the annual 2023$8 per share dividend on prefer dividends had been declared on December 31,2023 . b. Purchased 4,000 shares of its own outstanding common shares for $34 per share and cancelled them. c. Issued 1,100 preferred shares at $110 per share (at the beginning of the year). d. Declared a 10\% stock dividend on the outstanding common shares at their fair value when the shares were selling for $45 per share. c. Issued the stock dividend. f. Declared the annual 2024$8 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends are payable in 2025