3.	The Jennings Group issued 3 million shares of $10 par value stock for $42
	a share on January 1, 2006.
	The Jennings Group issued an additional 7 million shares of $10 par value stock for $44
	a share on March 7, 2006.
	The Jennings Group reacquired 1 million of its shares at $50 per share as treasury
	stock on March 1, 2006.
	The Jenning Group reacquired and retired 4 million of its shares at $47 per share
	on April 5, 2006
	The Jennings Group reacquired 1 million of its shares at $45 per share as treasury
	stock on May 7, 2006
	On July 15, 2006, Jennings issued 1.5 million treasury shares at $49 per share
	On October 27, 2006 Jennings sold 250,000 treasury shares at $52 per share
	Record all the applicable journal entries using the weighted average method

(check figure AVG: after all entries have been recorded - APIC account = (200,400,000) & Treasury Stock = 11,875,000)