Blossom Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 240,000 common shares for $1.50 per share. Jan. 12 Issued 60,000 common shares for $1.75 per share. Mar. 17 Issued 1,200 preferred shares for $105 per share. July 18 Issued 1,200,000 common shares for $2 per share. Nov. 17 Reacquired 240,000 common shares for $1.95 per share. Dec. 30 Reacquired 180,000 common shares for $1.80 per share