Revise your worksheet to reflect these updated assumptions and then answer the questions that follow. Journal entry worksheet Record the issuance of common shares at an issue price of $16 per share. Note: Enter debits before credits. Journal entry worksheet Record the purchase of treasury shares for a purchase price of $36 per share. Note: Enter debits before credits. Journal entry worksheet Record the resale of treasury shares at a resale price of $40 per share. Note: Enter debits before credits