Court Casuals has 100,000 shares of common stock outstanding as of the beginning of the year and has the following transactions affecting stockholders' equity during the year.

Record each of these transactions.

May 18th Issue 2,000 additional shares of $1 par value common stock for $30 per share.

Debit Account title for amount Account title for amount Credit Account title for amount

May 31st Repurchase 500 share of treasury stock for $35 per share

Debit Account title for amount Credit Account title for amount same as above

August 10th Reissue 250 share of treasury stock purchased on May 31st for $20 per share.

Debit Account title for amount Account title for amount Credit Account title for amount