Global Marine obtained a charter from the state in January that authorized 1,000,000 shares of common stock, $5 par value. During the first year, following transactions occured in the order given. Prepare JE's for them:

a. issued 120,000 shares of the common stock at $51 cash per share.

b. 21,000 shares $46 cash per share

c. Reissued 8,000 shares from treasury for $47 per share.