Prepare journal entries to record the following transactions involving the common stock of the corporation's $5 par value common stock:

Feb 1 Purcahsed 1,800 shares of its own common stock for $80 per share

Mar 2 Re-sold 400 shares purchased on Feb 1 for $70 per share

Jun 3 Re-sold 300 shares purchased on Feb 1 for $90 per share

July 4 Retired 500 shares purchased on Feb 1. The original issue price was $27

Aug 5 Re-sold 300 shares purchased on Feb 1 for $98 per share