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 Jan. 1 Sold 38,009 coemon shares at $11.44 per share. 5 The directors declared a total cash dividend of $239, eeo payable on Feb. 28 to the feb. 5 shareholders of record, Dividends had not been declared for the years 2021 and 2022, A11 of the preferred shares had been issued during 2021. Feb. 28 Paid the dividends declared on January 5 . July 1 sold preferred shares for a total of $155,000. The average issue price was $25 per share. Dec. 31 Closed the dividend accounts along with the $577, 600 credit balance in the Incene 5 umary 20244 account. Sept. 5 Thldirectors declared the required cash dividend on the preferred shares and a $2.2 per comnon share cash dividend payable on October 28 to the october 5 shareholders of record. Oct. 28 Paid the dividends declared on September 5 . Dec. 31 Closed the Cash Dividends account along with the $544,009 credit balance in the Incone Sumary account. 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 Jan. 1 Sold 38,009 coemon shares at $11.44 per share. 5 The directors declared a total cash dividend of $239, eeo payable on Feb. 28 to the feb. 5 shareholders of record, Dividends had not been declared for the years 2021 and 2022, A11 of the preferred shares had been issued during 2021. Feb. 28 Paid the dividends declared on January 5 . July 1 sold preferred shares for a total of $155,000. The average issue price was $25 per share. Dec. 31 Closed the dividend accounts along with the $577, 600 credit balance in the Incene 5 umary 20244 account. Sept. 5 Thldirectors declared the required cash dividend on the preferred shares and a $2.2 per comnon share cash dividend payable on October 28 to the october 5 shareholders of record. Oct. 28 Paid the dividends declared on September 5 . Dec. 31 Closed the Cash Dividends account along with the $544,009 credit balance in the Incone Sumary account