3. March 5-repurchased 100 shares of their own common stock at $32. (Cost method) 4. July 25 - sold 20 shares of stock repurchased on March 5 at $34. (Cost method) 5. August 15 sold 30 shares of stock repurchased on March 5 at $27 (Cost method) The Delp company was involved in the following stock transactions for 2021. You are to provide the appropriate journal entry for each transaction. Note that Delp was formed in 2021 so there were no previous balances in any equity account. NOTE: You must show your work for any computations. 1. January 10 - issued 1,000 shares of common stock ($10 par) at $30 to start the company. 2. March 1-issued 2,000 shares of preferred stock ($50 par) at $70