As of December 31, 2019, Blue Spruce Ltd., a public company, has 52,000 common shares outstanding. During 2020, Blue Spruce had the following transactions.

1.		Issued 6,000 common shares at $32 per share, less $5,000 in costs related to the issuance of the shares.
2.		Issued 4,280 common shares for land appraised at $176,360. The closing price for the shares traded on the TSX was $37 per share on the date of issuance.
3.		Purchased and retired 500 of the companys shares at $31 per share. The repurchased shares have an average issue price per share of $34.

(a) Prepare the journal entries to record the three transactions listed.