Tower Company Reported the Following Amounts of Contributed Capital in the Shareholders

Tower Company reported the following amounts of contributed capital in the shareholders' equity accounts as of January 1, 20X5: $$\begin{array}{l}\begin{array} { | l | r | } \hline \text { Contributed Capital: } & \\\hline \text { Common shares, authorized } 50,000 \text { shares; } & \\\hline \text { Issued outstanding } 30,000 \text { shares } & \$ 250,000 \\\hline\end{array}\\\\\begin{array} { | l | l | l | l | } \hline \text { A } & \text { Cash } & \text { F } & \text { Treasury shares } \\\hline \text { B } & \text { Dividends payable } & \text { G } & \text { Contributed capital-treasury share transactions } \\\hline \text { C } & \text { Common shares } & \text { H } & \text { Dividends declared } \\\hline \text { D } & \text { Preferred shares } &\text { I} & \text { None of the above accounts (specify) } \\\hline \text { E } & \text { Retained earnings } & & \\\hline\end{array}\end{array}$$ Indicate the journal entry required to record each of the following transactions by entering the letter code corresponding to each account to be debited and credited and the amount of each debit and credit. The transactions are independent unless otherwise stated.