The partnership of Holly Gorham and Kathy Yerger needed additional capital to expand into new markets, so the business incorporated as Alton Services Inc. The articles of incorporation under the Canada Business Corporations Act authorize Alton Services Inc. to issue 230,000 $4.60 preferred shares and 920,000 common shares. In its first year, Alton Services Inc. completed the following share-related transactions. LOADING... (Click the icon to view the transactions.) Required 1. Record the transactions in the general journal. 2. Prepare the shareholders' equity section of the Alton Services Inc. balance sheet at December 31, 2023. The ending balance in Retained Earnings is