The shareholders' equity of Wildhorse Ltd. at the end of 2024 and 2023 appeared as follows: During 2024, Wildhorse paid a total of $134,200 in cash dividends. No. Account and Explanation Debit Credit 1. (Common shares issued during year) 2. (Dividends declared during year) 3. (Dividends paid during year) 4. (Net income for the year closed to retained earnings) 5. (Dividends declared for the year closed to retained earnings) List of Accounts Accumulated Other Comprehensive Income Additional Contributed Capital Amortization Expense Cash Cash Dividends Common Shares Contributed Surplus Cost of Goods Sold Dividends - Common Shares Dividends - Preferred Shares Dividends Declared Dividends Payable Equipment Expenses Income Summary Interest Expense Land Miscellaneous Expenses No Entry Other Operating Expenses Operating Expenses Preferred Shares Retained Earnings Revenues Sales Revenue Stock Dividend Declared Stock Dividend Issuable Wages Expense