Feb Apr. Jun 7 Issued 17,000 common shares at $21.00 per share. 8 Repurchased 2,100 common shares at $20.00 per share. The average issue price of these shares was $22.00 2 Repurchased 1,600 common shares at $27.00 per share. The average issue price of the shares was $22.00 Feb. 19. Issued 17,000 common shares at $21.00 per share. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Date Credit Feb Apr. 8. Repurchased 2,100 common shares at $20.00 per share. The average issue price of these shares was $22.00 Journal Entry Accounts Date Debit Credit . Jun 2. Repurchased 1,600 common shares at $27.00 per share. The average issue price of the shares was $22.00 Journal Entry Debit Credit Date Accounts Jun 2