Reacquisition of Common Stock On January 1, Baker Corporation issued 6,000 shares of $1 par value common stock at $25 per share. On June 15 , Baker reacquired 1,200 shares of its common stock at $30 per share for the treasury. On November 15 , the company sold 300 treasury shares for $33 per share. a. Record the entry on January 1 for the issuance of common stock. b. Record the entry on June 15 for the purchase of common shares for the treasury. c. Record the entry on November 15 for the sale of treasury shares at $33 per share. d. Assume that on December 31, all remaining treasury shares are retired. Provide the entry for subsequent retirement of treasury shares. e. Alternatively, assume that Baker Corporation purchased 1,200 shares on June 15 for $30 and immediately retired the shares rather than holding the shares as treasury shares. Provide the entry for immediate retirement of common shares