Windsor Merchandising Inc. had the following share capital and balances on January 1, 2021.

$2.50 cumulative preferred shares, convertible into common shares at a ratio of 4 common shares for 1 preferred share, unlimited number of shares authorized, 110,000 shares issued		$1,837,000
Common shares, unlimited number of shares authorized, 600,000 shares issued		2,040,000

The following transactions relating to shares occurred in 2021 and 2022.

Mar	31,	2021		Windsor declared total annual dividends of $710,000 for shareholders of record on April 1, 2021. There were no dividend arrears at January 1, 2021.
April	30,	2021		Windsor paid the dividends owing.
July	10,	2021		Shareholders converted 25,000 preferred shares into common shares. The fair value per preferred share was $18.00; per common share, $4.70.
Feb.	20,	2022		Windsor declared an annual dividend of $640,000 to shareholders of record on March 1, 2022.
Mar.	5,	2022		Windsor paid $340,000 of the dividends owing.
July	15,	2022		Shareholders converted 50,000 preferred shares into 200,000 common shares. The fair value per preferred share was $17.00; per common share, $5.20.

Please help me. thanks

Calculate the average per share amount of the preferred and common shares at January 1, 2021. (Round answers to 2 decimal places, e.g. 52.75.) Average per share Preferred shares $ Common shares $ List of Accounts Question Part Score --/2 Journalize each of the transactions. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31, 2021 Apr. 30 July 10 Feb. 20, 2022 Mar. 5 July 15 Prepare a schedule to show the balance in the dividend payable account on July 31, 2022. Preferred Common Total Feb. 20 Declared dividend $ $ Mar. 5 Paid dividend $ $ $ Ending balance $ $ $ List of Accounts Question Part Score --/4 Show the dollar amount of the share capital accounts of Windsor's balance sheet as at July 31, 2022. WINDSOR MERCHANDISING INC. Balance Sheet (Partial) V $ $ List of Accounts Question Part Score --/3