Gabrial Ltd. was incorporated February 1, 2017 and is authorized to issue an unlimited number of preferred and common shares The company entered into the following transactions during the year Feb 10 Issued 30,000 common shares for $2.30 per share. Feb 21 Issued 4,000 common shares to the company's accountants as payment for a bill of $18,000 for services performed in helping the company to incorporate Mar 16 Issued 1,000 preferred shares for $95 per share Sept 10 Reacquired 3,000 common shares for $1.75 per share Required: Prepare the journal entries to record the above transactions