During the year the following selected transactions affecting stockholders' equity occurred for Orlando Corporation:

a.	Apr.	1		Repurchased 200 shares of the company's own common stock at $31 cash per share.
b.	Jun.	14		Sold 110 of the shares purchased on April 1 for $36 cash per share.
c.	Sept.	1		Sold 100 of the shares purchased on April 1 for $26 cash per share.

Required:

1. Prepare journal entries for each of the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)