On June 8, Roger Ltd. was incorporated and issued 26,400 common shares for $264,000. On August 19, an additional 6,600 shares were issued for $79,200. On November 2, the company paid $25,344 to repurchase 2,640 common shares and on December 7 it paid $45,760 to repurchase 3,520 common shares. need help with journal entry