On January 1, 2014, Hum Entreprises Inc. ad 67,000 common shares, recorded at $402,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 - issued 6,000 common shares at $8 per share. Jun. 15 - Declared a 5% stock dividend to shareholders of record on September 5, distributable on September 20. The shares were trading for $10 a share at this time. Sep. 21 - Announced a 1-for-2 reverse stock split. Shares were trading at $8 per share at the time. Nov. 1 - Issued 3,000 common shares at $18 per share. Dec. 1 - Repurchased 10,000 common shares for $16 per share. This was the first time Hum had repurchased its own shares. (a) Record each of the transactions. Keep a running balance of the average per share amount of the common shares. (b) Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $11 per share. This is the first time Hum had repurchased its own shares. (c) Record the last transaction (Dec. 20) assuming the price to reacquire the share was $14 per share. Also assume that Hum has a credit balance of $3,700 in its Contributed Surplus - Reacquisition of Common Shares account.