BattleGround, Inc. had never had a treasury stock transaction prior to 2021. It experienced the following treasury stock transactions during 2021:

4/1/2021: Reacquired 1,000 shares of its own $5 par common stock, originally sold at $12 a share, for $17 a share.

4/8/2021: Reissued 400 shares at $22 a share.

5/2/2021: Reissued 500 shares at $16 a share.

5/10/2021: Retired the remaining 100 shares.

Prepare journal entries for the above transactions. BattleGround uses cost method for treasury stock.