On February 7, 2024, Flathead Corp. had a balance of $315,000 in its Common Shares account and the total number of shares issued was 25,000. On February 8, 2024, Flathead paid $10,000 to reacquire 1,000 shares. On December 22, 2024, the company paid $28,000 to reacquire 2,000 shares. 

(a) Determine the average per share amount on February 8 and December 22, 2024. 

(b) Record the two transactions in which Flathead reacquired its shares.