PT Subur has the following composition of equity as of December 31, 2011: Share capitalpreference 6%, Rp.500

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Question:

PT Subur has the following composition of equity as of December 31, 2011:
Share capital—preference 6%, Rp.500 par value, 20,000,000 authorized shares,
6,000,000 shares issued and outstanding Rp 3,000,000,000
Share capital—ordinary, Rp.1,000 par value, 60,000,000 shares authorized,
40,000,000 shares issued and outstanding 40,000,000,000
Share premium—ordinary 1,100,000,000
Retained earnings 4,400,000,000
Total equity IDR 48,500,000,000

During 2012, the following transactions related to equity occurred:

1. Issued 5 million shares of common stock to acquire a building with a fair value of Rp.8
billion. The market price of PT Subur's shares at that time was Rp. 1,500 per share.
2. Buy back 1 million of its outstanding shares at a price of Rp. 1,300 per share.
3. Resell 500 thousand shares purchased in point (2) at a price of Rp 1,400 per share.
4. Announce dividends on preferred shares and also on ordinary shares. Dividends on common stock
worth IDR 100 per share.
5. Paying the dividends announced in point (4).
6. Resell 250 thousand shares purchased in point (2) at a price of Rp 1,200 per share.
7. PT Subur announced the distribution of dividends in the second half to common stockholders in the form of:
non-cash assets. These assets are in the form of available-for-sale investments with carrying values
IDR 2.5 billion. At the time of the dividend announcement, the fair value of the investment was IDR 2.6 billion.
8. Distribute the dividends referred to in point (7) to shareholders. At the time of distribution,
the fair value of the investment (non-cash assets) is Rp 2.9 billion.
9. PT Subur closing profit in 2012 amounted to Rp 10 billion to retained earnings.

Requested:
1. Journalize each of the above transactions.
2. Prepare the equity portion of PT Subur's Balance Sheet as of December 31, 2012.