this is my 4th time posting this question, WHY

On January 1, 2024, Accustart Corporation had 72,000 common shares, recorded at $604,800, and retained earnings of $1 million. During the year, the following transactions occurred: Apr. 2 Issued 5,100 common shares at $20 per share. June 15 Declared a cash dividend of $0.35 per share to common shareholders of record on June 30, payable on July 10. Aug. 21 Declared a 5\% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $22 a share on August 21,$24 on September 5 , and $25 on September 20 . Nov. 1 Issued 3,300 common shares at $24 per share. Dec. 20 Declared a cash dividend of $0.40 per share to common shareholders of record on December 31 , payable on January 10. Date Account Titles Debit Credit