On June 8, Kennel Ltdi vas incorporated and issued 27,600 common shares for $276,000, On August 19, an additional 6,900 shares were issued for $82,800, On November 2, the company paid $26,496 to repurchase 2,760 comenon shares and on December 7 it paid 547.840 to repurchase 3,680 common shares Calculate the average cost of the common shares on fune 8, August 19, November 2, and December 7. (Round answers to 2 decimal places, es. 15.25.) Prepare the journal entries to record the above transactions, (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amonts. Round overage cost to 2 decimal places, eg. 15.25.)