Ocean View Properties, reported the following account balances on January 1 . The company entered into the following transactions during the year. January 15 Issued 21,000 shares of $1 par connon stock for $82, 600 cash. January 31 collected $3,000 from customers on account. February 15 Reacquired 3,320 shares of 31 par common stock into treasury for $36,520 cash. March 15 Reissued 2,320 shares of treasury stock for $27,520 cash. August 15 Reissued 680 shares of treasury stock for 54,600 cash. Septenber 15 Declared (but did not yet pay) a $1 cash dividend on each outstanding share of common stock. october 1 Issued 190, 18-year, $1,170 bonds, at a quoted bond price of 191 . october. 3 Wrote off a $1,560 balance due from a custoner who went bankrupt. December 29 Recorded $262,800 of service revenue, all of which was collected in cash. December 30 Paid $232,880 cash for this year's wages through December 31 . (Ignore payrol1 taxes and payrol1 deductions.) Deceeber 31 calculated $10,8e of depreciation for the year to be recorded. (Ignore accrual adjustments for interest and inco taxes.) Journal entry worksheet Issued 21,000 shares of $1 par common stock for $82,000 cash. Record the transaction. Note: Enter debits before credits. Journal entry worksheet 678 Collected $3,000 from customers on account. Record the transaction. Note: Enter debits before credits. Journal entry worksheet Reacquired 3,320 shares of $1 par common stock into treasury for $36,520 cash. Record the transaction. Note: Enter debits before credits. Journal entry worksheet