n April 8, Corp. repurchased 2,500 common shares at $13.00 per share. The average issue price of these shares was $14.00. The journal entry for this transaction is: Treasury stock 32,500 Cash 32,500 On June 2, Corp. repurchased 2,000 common shares at $18.00 per share. The average issue price of these shares was $14.00. The journal entry for this transaction is: Treasury stock 36,000 Cash 36,000