Koala company originally issued 100,000,000 shares of its $10 par value stock for $35 per share in 2017. In July 2021, company reacquired 5,000,000 shares at $15 per share to re-issued. In November, it re-issued these 3,000,000 treasury shares for $39. Instructions: a. Prepare the journal entries to record all above transactions b. Prepare stockholders' equity section of balance sheet at 31st December 2021 (Retained Earnings of $900,000,000 on this date).