Rockies Company goes public on April 10, 20x1 and has a 12/31 fiscal year-end. The Company has 300,000 authorized common shares. Related to going public, the Company has the following transactions in 20x1:

On April 10th, the Company issues 47,000 common shares at $8.00 per share. The par value of the common shares is $2.00 per share.

On May 20th, the Company repurchases 7,800 common shares at $11.00 per share.

On August 10th, the Company declares a $0.30 per share cash dividend for all common shares outstanding (be careful in determining this). The date of record for the dividend is August 28th. The date of payment for the dividend is September 15th.

On September 30th, the Company reissues 4,800 treasury shares for $13.00 per share.

On October 10th, the Company declares a $0.30 per share cash dividend for all common shares outstanding (be careful in determining this). The date of record for the dividend is October 28th. The date of payment for the dividend is November 15th. Required Provide the financial statement template effects for all the transactions listed above. Also, include a brief description for memorandum items (i.e., events that occur, but do not result in an accounting transaction) within the template.

Show how all relevant equity accounts should be formally reported on the Companys balance sheet as of December 31, 20x1. In other words, show me a snapshot of these accounts on the balance sheet. The 20x1 net income for the Company is $105,000 and its January 1, 20x1 balance in retained earnings is $635,000.