Brook Company originally issued 20,000 ordinary shares with a $6 par for $280,000 on January 15 , 2022. Brook purchased 3,000 treasury shares for $45,000 on March 15 , 2022. On May 8,2022,2,000 treasury shares are sold for $39,000. Instructions: Prepare journal entries to record these share transactions. (Show computations, if possible.)