As at December 31, 2022, Pina Colada Ltd., a public company, had 42,000 common shares outstanding. During 2023 , Pina Colada had the following transactions: 1. Issued 6,000 common shares at $40 per share, less $5,000 in costs related to the issuance of the shares. 2. Issued 2,690 common shares for land appraised at $131,980. The closing price for the shares traded on the TSX was $42 per share on the date of issuance. 3. Purchased and retired 600 of the company's shares at $38 per share. The repurchased shares have an average issue price per share of $41. (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.)