On January 1, 2021, Cheyenne Merchandise Ltd. had 6,800 common shares issued for a total of $10,200, and no other shares or contributed capital. During 2021. Cheyenne had the following transactions: Jan. 15 Mar. 31 Jun. 30 Sep. 30 Issued 3,300 common shares for $1.50 each. Settled an account for legal fees by issuing 4800 shares. The value of the legal services was $8.690. Reacquired 3,500 shares for $2.00 each. Issued 11.800 shares in exchange for equipment with a fair value of $30.480. (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 cities and enter for the amounts. Record journal entries in the order presented in the problem.) Credit Debit Data Account Titles and Explanation 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.) Debit Credit Date Account Titles and Explanation