Problem 31 Astatine Company provided the following transactions. 09/15/2020 Declared a 20% share dividend on 100,000 shares, par value P10. The shares were originally sold at P15. 10/15/2020 Distributed the share dividend declared on 09/15/2020 which included fractional warrants for 2,000 shares. 12/01/2020 1,500 shares were issued for fractional warrants. The remaining warrants expired. 09/15/2021 Declared scrip dividend of P2 per share payable on November 15, 2021 with interest at 12%. 11/15/2021 Paid the scrip dividend. 12/01/2021 Declared a dividend of 1 share of PT Company on every share of Astatine Company owned. PT Company shares are carried at a cost P3 per share and the market value is P4 per share. 12/31/2021 Distributed the PT Company shares to shareholders. The market value of PT Company share is P6. Required: Prepare journal entries to record the transactions