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On January 1, 2021, PT A had the following equity accounts. Share Capital--Ordinary ($20 par value; 80,000 shares issued; 77,000 outstanding) $ 1.600.000 Share Premium--Ordinary $ 200.000 Retained Earnings S 835.200 Treasury Shares--Ordinary (3,000 shares) $ 75.000 During the year, the following transactions occurred. 1 01-Jan-21 Issued 3,000 ordinary shares for $84,000. 2 05-Jan-21 Issued 5,000 ordinary shares for a patent valued at $154,000 3 20-Mar-21 Purchased 1.500 additional treasury shares at $27/share. 4 01-Apr-21 Declared cash dividend $1 per share to shareholder of record on April 15, payable May 1. 501- Mei-21 Paid the cash dividend declared in April. 6 14-Jun-21 Sold 1,100 treasury shares bought in 2020 for $33,000. 7 01-Ago-21 Declared a 5% share dividend to shareholders of record on Aug 15, distributable on September 1, On declaration date, the market price was $31 per share. 8 01-Sep-21 Issued the shares for the share dividend. 9 31-Des-21 Net income for the year was $. (fill in yourself Instructions a. Joumalize the transactions. (169) b. Prepare closing entries. (4%) c. Prepare an equity section at Statement of Financial Position as of December 31, 2021.(5%)