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On September 1 , Bernard Co repurchased 4 , 0 0 0 shares of its $ 3 par stock for $ 2 5 per share.

On September 1, Bernard Co repurchased 4,000 shares of its $3 par stock for $25 per share. On Nov. 5, Bernard Co reissued 1,000 shares at $30 per share. What is the journal entry to record the reissuance of the treasury stock on November 5?

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