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Uber Innovations Inc. received a charter that authorized it to issue an unlimited number of common shares. The following transactions were completed during 2020: Jan 8: Issued 10 common shares for $150 cash Jan 15: Exchanged 50 common shares for assets listed at their fair values: equipment - $100; building - $100; land - $50 Feb 25 Declared a 10% share dividend. The market value was $7 per share at the time. Net income to date is $60. Mar 19: Issued the share dividend. Dec 31: Closed the 2020 net income of $200 from the Income Summary account in the general ledger to the Retained Earnings account. Dec 31: Declared a $1 per share cash dividend. a