Blossom Corporation's general ledger includes the following account balances: The Contributed Surplus account arose from net excess of proceeds over cost on a previous cancellation of common shares. The average cost of the common shares bought and cancelled in the first two transactions shown below is $30 per share. Assuming that the above balances existed before any of the transactions that follow, record the journal entries for each transaction. a. Bought and cancelled 550 shares at $39 per share. b. Bought and cancelled 350 shares at $43 per share. c. Sold 3,000 shares at $40 per share. d. Sold 1,400 shares at $49 per share. e. Bought and cancelled 1,000 shares at $50 per share. (Round average per share cost to 3 decimal places, e.g. 40.355. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credi entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)