On January 1, 2024, Sunland Ltd. had the following shareholders' equity accounts: The company was also authorized to issue an unlimited number of $4 noncumulative preferred shares. As at January 1, 2024, none had been issued. During 2024, the corporation had the following transactions and events related to its shareholders' equity: (a) Journalize the transactions and the entries to close dividends and the Income Summary account.Common shares (1,020,000 issued)$1,530,000Retained earnings1,836,000.