Carla Vista Ltd. had the following share transactions during its first year of operations:

Jan.		6		Issued 180,000 common shares for $1.50 per share.
Jan.		12		Issued 45,000 common shares for $1.75 per share.
Mar.		17		Issued 900 preferred shares for $105 per share.
July		18		Issued 900,000 common shares for $2 per share.
Nov.		17		Reacquired 180,000 common shares for $1.95 per share.
Dec.		30		Reacquired 135,000 common shares for $1.80 per share.

(a)

Journalize the transactions. (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. Round average per share to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 6Jan. 12Mar. 17July 18Nov. 17Dec. 30
	(Issued common shares for cash.)
Jan. 6Jan. 12Mar. 17July 18Nov. 17Dec. 30
	(Issued common shares for cash.)
Jan. 6Jan. 12Mar. 17July 18Nov. 17Dec. 30
	(Issued preferred shares for cash.)
Jan. 6Jan. 12Mar. 17July 18Nov. 17Dec. 30
	(Issued common shares for cash.)
Nov. 17
	(To record reacquisition of common shares.)
Jan. 6Jan. 12Mar. 17July 18Nov. 17Dec. 30
	(To record reacquisition of common shares.)