I have most of this question complete, however I need help with part d. Retained Earnings and Common Shares, as well as the blanks in part 2.

Statement of Shareholders' Equity At the end of 2017, Jeffco Inc. had the following equity accounts and balances: Common shares, no par (175,000 shares issued and $1,926,400 outstanding) Retained earnings 310,000 During 2018, Jeffco engaged in the following transactions involving its equity accounts: a. Issued 8,000 common shares for $35 per share b. Issued 1,000 shares of 9%, $120 stated value preferred shares at $125 per share c. Declared and paid cash dividends of $15,000 d. Repurchased and cancelled 500 common shares for $52 per share Required 1. Prepare the journal entries for a through d. For a compound transaction, for those boxes in which no entry is required, leave the box blank. a. 2018 Cash 280,000 Common Shares (Record issue of common shares) Cash 280,000 V 125,000V Preferred Shares 120,000 Contributed Surplus-Preferred Shares 5,000 (Record issue of preferred shares) Retained Earnings (or Dividends) 15,000 C. Cash (Record declaration and payment of dividends) Retained Earnings Common Shares 15,000 8,500 X 0 17,500 X 0 Cash (Record repurchase of common shares) 0 26,000