On January 1, 2021, Martinez Merchandise Ltd. had 6,400 common shares issued for a total of $9,600, and no other shares or contributed capital. During 2021, Martinez had the following transactions: Jan. 15 Mar. 31 Jun. 30 Sep. 30 Issued 2,900 common shares for $1.50 each. Settled an account for legal fees by issuing 4,400 shares. The value of the legal services was $7,970. Reacquired 3,100 shares for $2.00 each. Issued 11,400 shares in exchange for equipment with a fair value of $25,720. (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.) Date Account Titles and Explanation Debit Credit