Retired Stock (15 points): The corporate charter of Blueberry Co. authorized the issuance of 10 million, $1 par common shares. During 2021, its first year of operations, Blueberry had the following transactions:
January 1st	Sold 8 million shares at $15 per share (e.g. $14 above par value)
March 15th	Retired 1 million shares at $12 per share
June 3rd	Retired 1 million shares at $20 per share
Required: Record the journal entries for Blueberry Co. at each of the above dates.
Date	Account Name		Debit	Credit
1/1/21
3/15/21
6/3/21