Overland Corporation is authorized to issue 250,000 shares of $1 par value common stock. During 2019, Overland Corporation took part in the following selected transactions

March 1 Issued 55,000 shares of stock for cash at $76 per share. Overland had to pay $27,000 of stock issue costs to issue these shares.

June 1 Overland issued 10,000 shares of stock in exchange for land that was appraised at $815,000. On that date, Overlands stock was being actively traded on a national stock exchange for $78 per share.

August 1 Overland repurchased 5,000 shares of common stock at $74 per share. Overland will hold these shares as treasury stock. Overland uses the cost method to account for its treasury stock.

October 1 Overland reissued 2,000 shares of treasury stock at $77 per share

December 1 Overland reissued the remaining 3,000 shares of treasury stock at $71 per share.

Please note that this is a series of events, all of which occurred during 2019. They are not independent events.

Prepare dated journal entries to record each of these five events.