help me correct the journal entries all in full for part b$)$ of the question:

Bridgeport Construction Ltd$.$ prepares its reports using IFRS. The following information relates to its shareholders' equity on January $1,2023,$ the first day of its fiscal year.

During the year, there were the following transactions related to shares.

$1.$ On May $15,2023,$ Bridgeport purchased equipment in exchange for $90,000$ common shares with a market value of $\backslash (\backslash$$ $3\mathrm{.}35\backslash )$ per share. The fair value of the equipment was $\backslash (\backslash$$ $296,600\backslash ).$

$2.$ On June $1,2023,$ Bridgeport's board of directors declared the semi$-$annual dividend to the preferred shareholders of record on June $15,$ payable June $30.$

$3.$ The semi$-$annual dividend to the preferred shareholders is paid on the appropriate date.

$4.$ On September $16,2023,$ reacquired $45,000$ common shares for $\backslash (\backslash$$ $155,000\backslash )$ cash.

$5.$ On December $15,2023,$ Bridgeport's board of directors declared the second semi$-$annual dividend to the preferred shareholders and a $10\backslash \%$ stock dividend to the common shareholders for shareholders of record on December $31,2023$ payable January $20,2024.$ The market price of the common shares at December $15,2023$ was $\backslash$$$4$ per share.

$6.$ Reported comprehensive income of $\backslash (\backslash$$ $1,400,000\backslash )$ for the year, consisting of $\backslash (\backslash$$ $1,400,000\backslash )$ of profit and $\backslash (\backslash$$ $0\backslash )$ other comprehensive income. Prepare a schedule showing all transactions for common shares and the calculation of the average per share amount. $($Round average cost to $2$ decimal places, e$.$g$.\backslash (\backslash$$ $52\mathrm{.}75\backslash ).)($b$)$ amounts. Record entries in the order displayed in the problem statement.$)($To record declaration of cash dividend$)$

$($To record declaration of stock dividend$)$

$($To record payment of dividend$)$

$($To record distribution of stock dividend$)$