The following items were reported in the shareholder's equity section of Grouper Ltd's statement of financial position on December 31, 2012:

Preferred shares, $5 dividend (18,000 shares authorized, 3,600 shares issued) ----- $363,000

Common Shares (unlimited authorized, 48,000 issued) ------------------------------------- 1,152,000

Contributed Surplus ---------------------------------------------------------------------------------- 135, 400

Retained Earnings -------------------------------------------------------------------------------------702,000

Accumulated other comprehensive income ----------------------------------------------------170,000

Total: $2,523,000

The contributed surplus (credit balance) arose from a previous buyback and cancellation of common shares.

During 2013, the following transactions took place:

1. Feb. 2 Paid $5 per share dividend on preferred shares and $3 per share dividend on common shares. These dividends had been declared on December 31, 2012.

2. March 3 Purchased 2,000 common shares at $22 per share and canceled them.

3. June 1 Issued 2,000 preferred shares at $110 per share.

4. March 3 Purchased 8,000 common shares at $35 per share and canceled them.

5. Sep. 1 Declared a 5% stock dividend on the outstanding common shares when the shares were trading at $28 per share.

6. Oct 12 Issued the stock dividend

7. Dec. 31 Declared the 2013 $5 per share dividend on preferred shares and a $2 per share dividend on common shares. These dividends were to be paid in 2014.

A) Make journal entries for all the transactions described above.

B) What are the balances on Dec 31, 2013, of the following accounts?