During 2021, Marshall’s Mallets conducted the following transactions related to common stock. Assume that the Company uses the treasury stock method to account for share repurchases. At the beginning of 2021, there were no treasury shares held by the Company.

On January 1, the Company issued 10,000 shares of $1 par common stock for $25 per share.

On April 1, the Company repurchased 3,200 shares at $20 per share. 3,200 represents the total number of treasury shares available for reissuance.

On June 24, the Company reissued 1,200 shares at $22 per share.

On October 3, the Company reissued 2,000 shares at $18 per share.

 For each transaction, record the required journal entries.