The shareholder equity section of Prairie Inc.'s statement of financial position as at December 31tt,2021 was as follows: Nurina on2 the follmwinn traneartione tnnk nlara. Required: Required: 1. Prepare all necessary journal entries to record the above listed transactions for 2022. 2. Determine the amount of the dividend pool that would be distributed to the preferred shareholders and to the common shareholders. Prepare the joumal entry to record the dividend declaration assuming the dividend will be declared on December 31, 2022 and paid on January 31,2023. 3. Provide the balances on December 31tt,2022 for the following accounts: a. Preferred shares b. Common shares c. Contributed surplus d. Retained earnings