Wildhorse Corp. reported the following amounts in the shareholders' equity section of its December $31,2022$ SFP:

During $2023,$ the company had the following transactions that affect shareholders' equity:

Paid the annual $2022$$$9$ per share dividend on preferred shares and a $$4$ per share dividend on common shares. These

dividends had been declared on December $31,2022.$

Purchased $3,700$ of its own outstanding common shares for $$40$ per share and cancelled them.

Issued $1,000$ preferred shares at $$110$ per share $($at the beginning of the year$).$

Declared a $15\%$ stock dividend on the outstanding common shares at their fair value when the shares were selling for $$40$

per share. Ignore any preferred share dividends that may be triggered by the stock dividend.

Issued the stock dividend.

Declared the annual $2023$$$9$ per share dividend on preferred shares and a $$3$ per share dividend on common shares. These

dividends are payable in $2024.$

The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at

December $31,2022,$ were $$2,140,000,$ and total assets at December $31,2023,$ were $$2,616,000.$ The company follows IFRS.

$($a$)$

Prepare journal entries to record the transactions above. $($List all debit entries before credit entries. Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles

and enter $0$ for the amounts.$)$