E14-8 Journalize the following transactions that Flip Corp. conducted during 2020: Feb. 7 Issued 10,000 common shares at $15.00 per share. Apr. 8 Jun. 2 Repurchased 2,500 common shares at $13.00 per share. The average issue pride of the shares was $14.00. Repurchased 2,000 common shares at $18.00 per share. The average issue price of the shares was $14.00. 2 Journalizing share repurchase transactions April 8 contributed surplus, $2,500