As at December $31,2022,$ Concord Ltd$.,$ a public company, had $51,000$ common shares outstanding. During $2023,$ Concord had the

following transactions:

Issued $7,000$ common shares at $$36$ per share, less $$3,000$ in costs related to the issuance of the shares.

Issued $3,490$ common shares for land appraised at $$150,620.$ The closing price for the shares traded on the TSX was $$38$ per

share on the date of issuance.

Purchased and retired $600$ of the company's shares at $$34$ per share. The repurchased shares have an average issue price per

share of $$37.$

$($a$)$ Prepare the journal entries to record the three transactions listed. $($List all debit entries before credit entries. Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and

enter $O$ for the amounts.$)$

No$.$ Account Titles and Explanation