View transaction list View journal entry worksheet 2 No Date General Journal Debit Credit 1 Jan 01. 2023 Cash 279, 180 Common shares 279,180 30 2 Jan 05, 2023 Cash dividends 228,000 points Common dividend payable 228,000 00:49:30 3 Feb 28, 2023 Preferred dividend payable 228,000 Cash 228,000 Print 4 Jul 01, 2023 Cash 156,500 Preferred shares 156,500 5 Dec 31. 2023 Income summary 542,900 Retained earnings 542,800 Dec 31. 2023 Retained earnings 238,000 Cash dividends 238,000 7 Sep 05. 2024 Cash dividends Preferred dividend payable Common dividend payable