Cullumber Company had the following Shareholders Equity accounts as of May 1, 2023:

Share capital:
Preferred shares, 50,000 issued and outstanding		$640,000
Class A common shares, 50,000 issued and outstanding		285,000
Class B common shares, 360,000 issued and outstanding		2,160,000
Retained earnings		3,305,000
Total shareholders equity		$6,390,000

On June 10, Cullumber reacquired and cancelled 1,900 Class A common shares at a cost of $4.95 per share. On August 26, 2023, Cullumber issued 3,800 Class A common shares for $8.90 each. On September 30, the company reacquired and cancelled another 1,900 Class A common shares at $8.90 per share. Prepare the journal entries required to record these transactions. (Round per share value to 4 decimal places, e.g. 1.2512 and final answers to 0 decimal places, e.g. 5,275. List all debit entries before credit 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. Record journal entries in the order presented in the problem.)