On January 1, 2021, Wally Wholesale Ltd. has 25,000 common shared issued for a total of $ 62,500, and no other shares or contributed capital. During 2021, Wally had the following transactions Jan 15 Issued 15,000 common shares for $2.50 each Mar 31 Settled an account for legal expenses by issuing 2,500 shares. The value of the legal services was $ 5,000. Sep 30 Issued 9,000 shares in exchange for equipment with a fair value of $ 22,500 Required: Do not use commas or dollar signs. Enter negative numbers with a negative sign (-). Fractions should be entered as a decimal. a) Record the transactions. Jan 15 Mar 31 Sep 30 b) Calculate the total number issued and average cost per share of the common shares at the end of 2021. Number of shares = Total cost = $