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Grouper Corp. reported the following amounts in the shareholders' equity section of its December 31, 2019 SFP: Preferred shares, $8 dividend (9,000 shares authorized, 2,100 shares issued) Common shares (unlimited authorized, 22,000 issued) Contributed surplus Retained earnings Accumulated other comprehensive income Total $195,300 528,000 45,800 270,000 71,000 $1,110,100 During 2020, the company had the following transactions that affect shareholders' equity. 1. Paid the annual 2019 $8 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends had been declared on December 31, 2019. 2. Purchased 3,800 shares of its own outstanding common shares for $32 per share and cancelled them. 3. Issued 800 shares of preferred shares at $107 per share (at the beginning of the year). 4. Declared a 10% stock dividend on the outstanding common shares at their fair value when the shares were selling for $45 per share. 5. Issued the stock dividend. 6. Declared the annual 2020 $8 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends are payable in 2021. The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at December 31, 2019, were $2,140,000, and total assets at December 31, 2020 were $2,616,000. The company follows IFRS. Prepare journal entries to record the transactions above. (Credit account titles are automatic for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit 1. Dividends Payable 104,800 Cash 104,800 2. Common Shares 91,200 Contributed Surplus 30,400 Cash 121,600 3. TCash 85,600 Preferred Shares 85,600 4. Dividends 81,900 Common Stock Dividen 81,900 5. Common Stock Dividends 81,900 Common Shares 81,900 6. Dividends Dividends Payable