The equity section of Ankiel Corporation's statement of financial position at December 31 appears below: Equity Share capital ordinary, $10 par, 400,000 shares authorized, 250,000 shares issued $2,500,000 1,200,000 2000.000 Share premium-ordinary Retained earnings Total equity During 2017, the following share transactions occurred: Jan. Feb. 20 18 Issued 50,000 ordinary shares at $30 per share. Purchased 25,000 ordinary shares of Ankiel Corporation at $24 per share to be held in the treasury. Reissued 9,000 treasury shares for $28 per share. Reissued 12,000 treasury shares for $20 per share. Declared a $1 cash dividend per share to shareholders of record on June 30, payable July 10. Paid the cash dividend declared in June. 5 15 Jun. 10 Mar. Mar. Jul. 10 Declared a 10% share dividend to shareholders of record on Nov 30, distributable December 10. On November 15, the market price was $30 per share Nov. 15 Dec. 10Issued the share for share dividend. Instructions (a) Prepare the journal entries to record the above share transactions. (b) Prepare a equity section at year end