The balance sheet for Umi Sustainable. Seafood inc. reported the following components of equity on December 31, 2022: In 2023, Umi had the following tranisactions affecting shareholders and the equity accounts: 3an: I The directorn declared a 83,90 per ahare cash diridesd payable on Feb, 28 to the Foli. 5 ohareholdect of record. Yebi. 28 Faid the dividend deelaced on Janwary \$. July 20 boid 1,100 eowenon shares at 339,10 pec ahare. Ave. az fold 1,600 ootenon sharen at \$27,90 per-share. gept, 5 the sireetore deolared a 33,90 ger alare fash dividend payable on oetober 20 to the oetober $ sharehelders of reoort. oet. 28 Pald the divident dectared on fieptentor 5, fiee. 11 closed the $347,700 eretit balasce is the theome a amary sodeant, 31 crosed the cant olvidenide account. Requred: 1. Prepare joumal enteries to record the transoctions and closings for 2023. The company uses a Cash Dividends account when dividends are deciared Journal entry worksheet Journal entry worksheet Journal entry worksheet