Answer the following questions related to stock issuance and treasury stock transactions. Each part has a specific point value as indicated. Ensure to show your calculations and provide journal entries where required.

Given Information:

Guardian Corporation has authorized $50,000$ shares of $$5$ par value common stock. On January $1,2024,$ Guardian Corporation issued $20,000$ shares of common stock for $$25$ per share.

On April $1,2024,$ Guardian Corporation reacquired $2,000$ shares of its common stock at $$30$ per share.

On June $1,2024,$ Guardian Corporation reissued $500$ shares of its treasury stock at $$28$ per share.

On September $1,2024,$ Guardian Corporation reissued another $1,000$ shares of its treasury stock at $$32$ per share.

Required:

a$)$ Record the Stock Issuance $(5$ points$)$:

b$)$ Record the journal entry for the issuance of $20,000$ shares of common stock on January $1,2024.$

Treasury Stock Reacquisition $(3$ points$)$:

c$)$ Record the journal entry for the reacquisition of $2,000$ shares of common stock on April $1,2024$

Reissuance of Treasury Stock Below Cost $(4$ points$)$:

d$)$ Record the journal entry for the reissuance of $500$ shares of treasury stock at $$28$ per share on June $1,2024.$

Reissuance of Treasury Stock Above Cost $(5$ points$)$:

e$)$ Record the journal entry for the reissuance of $1,000$ shares of treasury stock at $$32$ per share on September $1,2024$