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Journalize the entries to record the following transactions for Wilderness Resorts Inc. Jan. 31 Reacquired 23,600 shares of its common stock at $31 per share.

Journalize the entries to record the following transactions for Wilderness Resorts Inc.

Jan. 31 Reacquired 23,600 shares of its common stock at $31 per share.
Apr. 20 Sold 14,100 of the reacquired shares at $39 per share.
Oct. 4 Sold the remaining shares at $27 per share.

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