On February 21, 2018 Osa Steel Works incorporated in the State of California and is authorized to issue 50,000 $3 par value common shares. 1 The following stock transactions were made by Osa Steel during 2018. Prepare the necessary journal entries to record the transactions in the financial records of the company. a) 28-Feb Osa sold 45,000 of the $3 par value shares at a market price of $14 per share. b) 1-Aug Purchased 5,000 shares of its own $3 par value common stock at $20 per share. c) 1-Sep Sold 1,500 shares of treasury stock purchased on August 1 for $30 per share. d) 21-Oct Sold 700 shares of treasury stock purchased on August 1 for $27 per share. e) 1-Nov Sold 900 shares of treasury stock purchased on August 1 for $13,500. f) 18-Nov Sold 600 shares of treasury stock purchased on August 1 for $9,600. g) 15-Dec Retired 1,300 shares of treasury stock purchased on August 1.