Summerborn Manufacturing Ltd completed the following transactions during the year: Jan 16 Feb 15 Jun 10 Jul 30 Declared a cash dividend of $0.50 per share on the 9 000 preference shares issued. Declared a $0.30 per share dividend on the 80000 ordinary shares issued. The date of record is 31 January, and the payment date is 15 February. Paid the cash dividends. Split the ordinary shares 2 for 1. Before the split, Summerborn had 80000 ordinary shares issued. Declared a dividend of $24000 on the ordinary shares to be satisfied by the issue of 8000 new ordinary shares to shareholders registered on 15 August, with distribution to be made on 31 August. Issued the share dividend shares. Purchased 1000 of the company's own ordinary shares at $13 per share. Issued 500 ordinary shares for $15 per share. Aug 31 Oct 26 Dec 30 Requirement Record the transactions in Summerborn's general journal