The equity section of the December 31, 2022, balance sheet for Delicious Alternative Desserts Inc, showed the following: During the year 2023, the company had the following transactions affecting equity accounts: 7an. 3 Sold 15 , eae common shares for a total of $25, 680 cash. Mar. 1 Sold 5,000 preferred shares at $4,30 each; cash. June 15 Exchanged 7,000 comon shares for equipment with a fair market value of $23,580. The last comnon share trade was dated March is at \$4.83. Dec. 31 Closed the Income Summary account, which showed a credit balance of $275,808. Journal entry worksheet 4 Record the Issues of common shares for cash. Note: Enter debits before credits. 2. Prepare the equity section as at December 31,2023. (Enter all amounts as positive values.) 3. How many preferred shares are available for issue at December 31,2023 ? 4. How many common shares are available for issue at December 31,2023