PT Mandi Segar is a company that produces bathroom equipment. The e account of the shareholders of PT Mandi Segar has the following balance as of January 1, 2010 2010 Ordinary Shares, the stated value is IDR 10,000 (500,000 shares of authorized capital, 380,000 shares issued) IDR 3,800,000,000 Common Stock Agio 760.000.000 Retained earning 4,390,000,000 Treasury Shares (25,000 shares, at blaya) 500.000.000 The following are selected transactions that occurred during the current year. 10 Jan. Paying cash dividends for ordinary shares of Rp. 200 per share. Dividends were recorded correctly when announced on December 30 30n fiscal year previously amounted to Rp. 71,000,000. May 21 March 3 Issued 20,000 shares of common stock amounting to Rp 460,000,000. Sold all treasury shares for Rp650,000,000. 1 Jul Announces a stock dividend of 3% for common stock, which is capitalized jal market price of IDR 30,000 per share. | 15 Aug. Issued certificates for dividends declared on July 1st. 30 Sept. Purchased 10,000 shares of treasury shares for Rp230,000,000. 27 Dec. Announced a cash dividend for ordinary shares of Rp250 per share. Closing the 31 credit balance of the profit and loss account amounting to Rp. 639,500,000. Close both dividend accounts to Retained Earnings. 31