The following information was obtained from Geneveraux Corporation records on December 31, 2019.

Preferred Shares, $2 cumulative*, 22,000 shares authorized and outstanding	$738,000
Common Shares, unlimited authorization, 60,000 shares outstanding	$900,000
Retained Earnings	$560,000

*no dividends have been declared in 2017, 2018 and 2019

prepare journal entries for the following selected transactions during 2020.

Jan. 1	All the necessary dividends were declared on Jan 1st to pay on Jan 31st a $1 per common share to the shareholders of record at Jan 15th.
Jan. 31	All dividends were paid
Apr. 30	Declared a 2 for 1 common share split. Market value was $15.00 on Apr. 30.
Sept. 30	Issued 6,000 shares of the company's common stock at $18.00 per share.
Nov. 30	Repurchased and cancelled 3,000 common shares at $20.00 per share.