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Greencastle Ltd. was incorporated as a private company on January 2, 2018, and is authorized to issue an unlimited number of common shares and $1 preferred shares. The company had the following share transactions in its first month of operations: Jan. 6 Issued 201,000 common shares for $1.50 per share. 12 Issued 51.000 common shares for $ 1.89 per share. 17 Issued 9,000 preferred shares for $ 23.00 per share 18 Issued 498,000 common shares for $2.00per share. 24 Reacquired 220,000 common shares at $ 1.90 per share. 31 Issued 10,000 common shares in exchange for $15,000 of legal services