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

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

On October 10^th, 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 28^th. The date of payment for the dividend is November 15^th.

Required

Provide the financial statement template effects for all the transactions listed above.