Malayata Berhad's shareholders' equity included ordinary shares of RM300,000, share premium of RM120,000, and retained earnings of RM125,000 for a total of RM545,000 as of December 31, 2011. During 2011 there were several transactions that affected equity accounts: the company purchased treasury shares, declared a share dividend, sold some treasury shares, declared and paid a cash dividend. The document asks to record journal entries for the transactions, identify important dividend dates and their meaning, and explain reasons for share dividends and the difference between participating and non-participating preferred shares.