At the beginning of 2020 Jamaica Cor. issued 10,000 shares of $2 par common stock for $10 per share.

Instruction: Record the journal entry for the following transaction:

1- The Cor. re-acquired 500 shares for $40 per share.

2- The Cor. Sold 100 shares of its Treasury Stock for $60 per share.

3- The Cor. sold 100 shares of its Treasury Stock for $10per share.

4- The Cor. sold 200 shares of its Treasury Stock for $15per share.

5- The Cor. retired remaining 100 shares of its Treasury Stock.