Journal entry worksheet Record the issuance of 100,000 shares of common stock with a $5 par value for a price of $61 per share. Note: Enter debits before credits. Journal entry worksheet Record the re-issuance of 13,000 shares of treasury stock previously purchased for a price of $56 per share and sold for $57 per share. Notn: Enter debits before credits. Journal entry worksheet Record the purchase of 31,000 shares of previously issued common stock for a price of $56 per share. Note: Enter debits before credits. Journal entry worksheet Record the re-issuance of 13,000 shares of treasury stock previously purchased for $56 per share and sold for $55 per share. Note: Enter debits before credits. 3. Prepare the stockholders' equily section of the balance sheet at December 31. (Amounts to be deducted should be indicated by a minus sign.) Required information PA11-1 (Algo) Analyzing Accounting Equation Effects, Recording Journal Entries, and Preparing a Partial Balance Sheet Involving Stock Issuance and Purchase Transactions [LO 11-2] [The following information applies to the questions displayed below] 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, the company earned $460,000 of net income and declared no dividends; the following selected transactions occurred in the order given: a. Issued 100,000 shares of the common stock at $61 cash per share. b. Reacquired 31,000 shares at $56 cash per share. c. Reissued 13,000 shares from treasury for $57 per share. d. Reissued 13,000 shares from treasury for $55 per share