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The balance sheet for Tactex Controls inc, provincially incorporated in 2021, reported the following components of equity on December 31, 2022 In 2023 and 2024, the company had the following transactions affecting shareholders and the equity accounts: 2023 3an. 1 sold 35 , 00e connon shares at $11.14 per share. 5. The directors declared a total cash dividend of $236, eea payable on Feb. 28 to the Feb. 5 shareholders of record. Dividends had not been declared for the years 2621 and 2022. A11 of the preferred shares had been issued during 2621. Feb. 28 paid the dividends declared on January 5 . July 1 sold preferred shares for a total of 5157,300 . The average issue price was s20 per share. bec. 31 closed the dividend accounts along with the $577, 3e0 credit balance 1n the Income sumary Sept: 5 The directors declared the required cash dividend on the preferred shares and a 51.9 per conton-share cash dividend payable on october 28 to the october s shareholders of record. oct. 28 paid the dividends declared on Soptembers. Dec. 31 closed the Cash Dividends account along with the 5543,7be credit balance in the Incone