FULLSCH PRINTER Question 32 Teal Mountain Limited is a private corporation reporting under ASPE, At December 31, 2021, its general ledger contained the following summary data: Cost of goods sold $1,218,000 Interest expense 36,500 Interest revenue 15,300 Operating expenses 219,000 Retained earnings, January 1 553,300 Sales 1,656,000 Additional information 1. In 2021, common share dividends of $25,300 were declared on June 30 and December 31. The dividends were paid on July 6, 2021, and January 8, 2022, respectively 2. The company's Income tax rate is 20%. Record the dividend transactions in 2021. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in the problem.) nata Arun Tin