Current Attempt in Progress Sandhill Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 184,000 common shares for $ 1.50 per share. Jan. 12 Issued 46,000 common shares for $ 1.75 per share. Mar. 17 Issued 900 preferred shares for $ 105 per share. July 18 Issued 920,000 common shares for $2 per share. Nov. 17 Reacquired 184,000 common shares for $ 1.95 per share. Dec. 30 Reacquired 138,000 common shares for $ 1.80 per share. lal Date Account Titles and Explanation Debit Credit Jan. 6 Cash 276000 Common Shares 276000 (Issued common shares for cash.) Jan. 12 Cash Dividends - Common 80500 Common Shares 80500 (Issued common shares for cash.) Mar. 17 Cash 94500 Preferred Shares 94500 (Issued preferred shares for cash.) July 18 Cash Dividends - Common 10. TIO TINA 1840000 Common Shares 184000C (Issued common shares for cash.) " IL Nov. 17 Stock Dividends 358800 cas 358800 (To record reacquisition of common shares.) Dec. 30 Stock Dividends 248400 Cash 248400 (To record reacquisition of common shares.)