As of December 31, 2016, Blue Spruce Ltd., a public company, has 57,000 common shares outstanding. During 2017, Blue Spruce had the following transactions.

		1. Issued 7,000 common shares at $24 per share, less $2,000 in costs related to the issuance of the shares.
		2. Issued 4,340 common shares for land appraised at $129,840. The closing price for the shares traded on the TSX was $26 per share on the date of issuance.
		3. Purchased and retired 400 of the companys shares at $23 per share. The repurchased shares have an average issue price per share of $25. Prepare jounral entries for each question