ASP co. was organized on 1/1/Y1 with 30,000 authorized shares of $10 par CS. During Y1 the corporation had the following capital transactions:

1/5/Y1	issued 20,000 shares at $15 per share
7/14/Y1	purchased 5,000 shares at $17 per share
10/18/Y1	reissued 2,000 shares at $19 per share
11/5/Y1	reissued 1,000 shares at $16 per share
12/27/Y1	reissued 2,000 shares at $14 per share

ASP Co. used the cost method to record the purchase and reissuance of the treasury shares.

Make the journal entries for all of the transactions listed above. Show all calculations.