On January 1, 2021, Bramble Merchandise Ltd. had 7,000 common shares issued for a total of $10.500, and no other shares or contributed capital. During 2021, Bramble had the following transactions: Jan. 15 Issued 3,500 common shares for $1.50 each. Mar. 31 Settled an account for legal fees by issuing 5,000 shares. The value of the legal services was $9,050. Jun Reacquired 3,700 shares for $2.00 each Sep. 30 Issued 12,000 shares in exchange for equipment with a fair value of $26,340 30 (a) Record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry for the account titles and enter for the amounts Record Journal entries in the order presented in the problem Record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry for the account titles and enter for the amounts Record Journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan 15 Cash 5250 Common Shares 5256 Mar 31 Legal Fees Expense 9050 Common Shares 9056 Jun 30 v Common Shares 5920 Retained Earnings 1480 Cash 740% Sep 30 Equipment 26340 Common Shares 26341