Hi to June $30$ a company has never had any treasury stop trans. The company rep purchased $100$ share of his one pair common stock on June $30$ for $$40$ per share on July $20.$ It refused $50$ of these shares at $46$ per share August $1$ it refused $20$ of the shares at $$38$ per share. What is the journal entry necessary to record the reinsurance of treasury stock on June $20$