On January 2, 2016, Al-Mawaddah Company obtained approval from the Securities Commission granting it the right to issue 4,000 shares as preferred shares with a nominal value of 100 dinars (6% combined of profits and non-participation), in addition to issuing 40,000 ordinary shares with a nominal value of 10 dinars. During the current year and the following year (2016, 2017), it carried out the following transactions:
1. On 5/1/2016, it issued 25,000 ordinary shares for trading at a price of 15 dinars per share.
2. On 1/2/2016, it issued 2,500 preferred shares to Al-Tawfeeq Company in return for obtaining (purchasing) the following assets: equipment with a fair value of 60,000 dinars, buildings with a fair value of 140,000 dinars, and lands valued at 125,000 dinars.
3. On 1/7/2016, it bought 2,000 shares of its ordinary shares at a price of 15 dinars per share (use the cost method).
4. On 5/8/2016, it sold 2,000 shares of treasury stock at a price of 25 dinars per share.
5. On December 31, 2016, dividends for preferred shares were announced, as well as cash dividends amounting to 0.25 dinars per share of ordinary shares.
6. On 12/31/2016, its commercial business was concluded, and a summary of the income was prepared, and the net income represented 135,000 dinars.
7. On 1/2/2017, the company issued 8,000 ordinary shares and 150 preferred shares, and they were sold in one transaction at a value of 150,000 dinars. Noting that the market value of ordinary shares on that date amounted to 18 dinars and for preferred shares amounted to 190 dinars.
Required:
1. Recording the daily entries of the operations that took place in Al-Mawaddah Company. (6 marks for each entry)
2. Preparing the property rights side of the balance sheet for Al-Mawaddah Company. (8 marks)

Employee Employee_ID (PK) Employee Name Role Contact Number Employment History Customer Customer_ID (PK) Customer_Name Customer_ Number Purchase History Store Store_ID (PK) Store Name Location Contact Number Transaction Transaction_ID (PK) Transaction_date Payment Method Total Amount Supplier Supplier_ID (PK) Supplier_Name Contact Number Inventory Inventory_ID (PK) Quantity Product Product ID (PK) Product Name Description Category Price Manufacturer