PSA10.2 Record share issues and dividends. LO3,5 On 31 December 2018, CoffeeForu Ltd had 2 000 000 shares. The equity accounts at 31 December 2018 had the balances listed as follows. Share capital Revaluation surplus Retained earnings $2 000 000 400 000 1 300 000 Transactions during 2019 and other information related to equity accounts were as follows. 1. On 9 January 2019, issued 200 000 shares for $4 cash. 2. On 10 June 2019, declared a cash dividend of 15% of share capital, payable on 10 July 2019 to shareholders. Required a. Prepare journal entries to record the above transactions. b. Prepare the equity section of CoffeeForu Ltd's statement of financial position as at 30 June 2019