PRACTICA1 PRACTICA2 PRACTICA3 PRACTICE4 PRACTICE ONE On January 1, 2021, Micael Corporation had 100,000 shares par-value of CS, $5 authorized, issued and outstanding, 90,000. During the year, the following transaction occurred... 1-abr. Issued 5,000 additional shares of common stock for $17 per share cost of market. 5-jun. Declared a cash dividend of $1 per share to stockholders of record on June 30 and and paid in July 10. 30-jun. Record the cash dividend. 10-jul. Paid the cash dividend. 1-dic. Issued additional 1,000 shares of common stock for $20 per share, cost of market. 20-dic. Repurchase own shares at a cost of $21, 6,000 stock. 25-dic. Sales the treasury stock for $30, 3,000 stock. 27-dic. Declared a cash dividends on outstanding shares of $2.50 per share to stockholders of record on December 31 and paid in January 10, 2022. 10-ene. 2022 Paid cash dividends. Instructions 1. Prepare the journal entries. 2. Prepare the stockhoders' equity for Micael Corporation