Journalize the entries to record the transactions. Identify each entry by letter.

Share and PR 11-2A Selected share transactions O. 2, 3, 4 The following selected accounts appear in the ledger of Orion Inc on February 1, 2014 the beginning of the current fiscal year Share Capital-Preference, 1%, 540 par 175.000 shares authorized, 45,000 shares issued) Share Premium-Preference, 5 1.800.000 Share Capital-Ordinary, 512 par 2,000,000 shares authorized 72.000 1,250,000 shares issued) 15,000,000 Share Premium-Ordinary. 3.750,000 Retained Earnings 45,450,000 During the year, the corporation completed a number of transactions affecting the equity. They are summarized as follows: a. Issued 360,000 shares of ordinary share at $22. receiving cash. b. Issued 14,000 shares of preference share, 1% at $43. c. Purchased 66,000 shares of treasury share for $18 per share. d. Sold 51,000 shares of treasury share for $21 per share. e. Sold 10,000 shares of treasury share for $16 per share. f. Declared cash dividends of $0.40 per share on preference share and $0.03 per share on ordinary share. & Paid the cash dividends. Instructions Journalize the entries to record the transactions. Identify each entry by letter