Zen Aerospace Corporation reported the following equity account balances on December 31, 2022: Preferred shares, $3.60 cumulative, unlimited shares authorized $ 0 Common shares, unlimited shares authorized, 23,000 shares issued and outstanding 634,800 Retained earnings 330,000 In 2023, the company had the following transactions affecting shareholders and the shareholders equity accounts: Jan. 1 Purchased and retired 2,600 common shares at $36 per share. 14 The directors declared an 8% share dividend distributable on February 5 to the January 30 shareholders of record. The shares were trading at $46.20 per share. 30 Date of record regarding the 8% share dividend. Feb. 5 Date of distribution regarding the 8% share dividend