Current Attempt in Progress During 2022. Pina Colada Corporation reported the following selected transactions: Jan 1 Issued 19.500 common shares at $15 per share. Jun 15 Issued 1,800 common shares at $18 per share in exchange for equipment valued at $36,000. Sep 30 The board of directors declared a 10% common stock dividend. The market price of the common shares on this date was $10 per share Oct 10 The 10% common stock dividend is distributed. The board of directors declared a cash dividend of $0.22 per share to shareholders of record on December 15, payable on December 20 Nov 30 Prepare the journal entries to record the above transactions assuming Pina Colada Corporation follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation Debit Credit Jan 1