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Grant Construction Ltd. prepares its reports using IFRS. The following information relates to its shareholders' equity on January 1, 2021, the first day of its fiscal year. $0.50-noncumulative preferred shares, unlimited number of shares authorized, 100,000 shares issued 1,100,000 Common shares, unlimited number of shares authorized, 1,100,000 shares issued 3,322,200 Contributed surplus-reacquisition of common shares 15,400 Retained earnings 7,250,000 Accumulated other comprehensive Income (455,000) During 2021, there were the following transactions related to sharest 1. On May 15, 2021, Grant purchased a Caterpillar bulldozer in exchange for 90,000 common shares with a market value of $3.15 per share. The fair value of the bulldozers $295,400. 2. On June 1, 2021, Grant's board of directors declared the semi-annual dividend to the preferred shareholders to 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, 2021, reacquired 45,000 common shares for $155,000 cash. 5. On December 15, 2021, Grant's board of directors declared the second semi-annual dividend to the preferred shareholders payable December 30, 2021 and a 10% dividend to the common shareholders for shareholders of record on December 16, 2021, both payable January 20, 2022. The market price of the common shares at December 15, 2021 was: 00 per share. 6. Reported profit of $1,450,000 for the year. (a) Record any necessary journal entries for the transactions in 2021. Ignore any closing entries. (Credit account titles are automatically indented when the mount manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in Account Titles and Explanation Debit Date 2021 Credit May 15 Equipment 283500 Common Shares 283500 June 1 Cash Dividends-Preferred 25000 Dividends Payable 25000 June 30 Dividends Payable 25000 Cash 250 Sept. 16 Contributed Surplus - Reacquisition of Common Shares 155000 Retained Earnings 155000 Stock Dividends 155000 Cash Dividends-Preferred 490000 Sept. 16 Contributed Surplus - Reacquisition of Common Shares 155000 Retained Earnings 155000 Stock Dividends 155000 Cash Dividends-Preferred 490000 Dec. 15 Cash 25000 Retained Earnings 25000 (To record declaration of cash dividend) Dec. 15 Cash Dividends-Preferred 440000 440L Dividends Payable (To record declaration of stock dividend) 2022 Dec. 15 Stock Dividends 1450000 1450000 Stock Dividends Distributable (To record payment of dividend) PRINTER TTU TULUTU MELILI U LOS VIVIENU) Dec. 15 Cash Dividends-Preferred 440000 440000 Dividends Payable (To record declaration of stock dividend) 2022 Dec. 15 Stock Dividends 1450000 Stock Dividends Distributable 1450000 (To record payment of dividend) Jan. 20 Stock Dividends Distributable 440000 440000 Common Shares (To record distribution of stock dividend) nent (10 Tecoru uecidi alion Or Casi uivienu) X Dec. 15 Cash Dividends-Preferred X 2022 X Dec. 15 Retained Earnings Dividends Payable No Entry Contributed Surplus - Reacquisition of Common Shares Cash Stock Dividends Stock Dividends Distributable Equipment Common Shares Cash Dividends-Preferred 14 Jan. 20 UN LIVIUUS IFTULTURE 440 Common Shares (To record distribution of stock dividend)