Question 1: Carleton Builders Lid. recorded the following summarked transactions during the current year: a. The company originally sold and lssued 108,000 common shares. During the curient year 10,000 shares were repurchased from the shareholders and retired. Near the end of the current year, the board of directors declared and paid a cash dividend of 59 per share. The dividend was recorded as follows: b. Carleton Bulders Ltd. purchased a machine that had a list price of \\( \\$ 98,000 \\). The company paid for the machine in full by issuing 10,000 common shares (market price \\( =\\$ 8.90 \\) ). The purchase was recorded as follows: c. Carleton needed a small structure for temporary storage. A contractor quoted a price of \\( 5 \\boldsymbol{T 7}, 000 \\). The company decided to build the structure itself. The cost was \\( \\$ 546,000 \\), and construction required three months. The following enty was made: Bulings-werehouse Cash Revenue from self-constuction General Joumal Det \\( \\pi, 000 \\) Gred 546,000 231,000 d. Carleton owns a plant located on a river that floods occasionally. A severe flood occurred during the current year, causing an uninsured loss of \\( \\$ 95,000 \\) (measured as the amount spent to repair the fiood damage). The following enty was made: e. On 28 December, the company collected 573,000 cash in advance for merchandise to be shipped in January. The company's fiscal year-end is 31 December. This transaction was recorded on 28 December as follows: Required: For each transaction, select which accounting principle was violated