oregon outfitters issues 1,00 shares of $1 par value common stock at $20 per share. later in the year, the company decides to repurchase 200 shares at a cost of $22 per share.(1) record the original issue of the 1,00 shares, 2/ record the repurchase of 200 shares, and 3/ record the entry if Oregon Outfitters reissues the 200 shares of treasury stock at $25 per share.