Part B During 2021, the Nicklaus Corporation participated in three treasury stock transactions: a. On June 30, 2021, the corporation reacquires 260,000 shares for the treasury at a price of $17 per share. b. On July 31, 2021, 30,000 treasury shares are reissued at $20 per share. c. On September 30, 2021, 30,000 treasury shares are reissued at $15 per share. Required: 1. Prepare journal entries to record these transactions. 2. Prepare the Nicklaus Corporation shareholders' equity section as it would appear in a balance sheet prepared at September 30, 2021. (Assume net income for the second and third quarter was $3,300,000.)