On January 2, 2014, Smith Corporation purchases 10,000 of its $2 par value common shares for $150 per share; the company does not plan to retire them. The shares were originally issued for $110 per share. On April 22, the company resold 4,000 shares for $160 per share; on October 15, the company re-sold 5,000 shares at $140 per share. On December 31, the remaining shares are retired. Show the journal entries to record each transaction.