Riverbed Corporation is authorized to issue 45,000 shares of $10 par value ordinary shares. During 2022 , Riverbed took part in the following selected transactions. 1. Issued 4,700 shares at $46 per share, less costs related to the issuance of the shares totaling $6,800. 2. Issued 1,200 shares for land appraised at $45,000. The shares were actively traded on a national securities exchange at approximately $47 per share on the date of issuance. 3. Purchased 500 treasury shares at $45 per share. The treasury shares purchased were issued in 2021 at $41 per share. (a) Prepare the journal entry to record item 1. (b) Prepare the journal entry to record item 2. (c) Prepare the journal entry to record item 3 using the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (c) tre Property Dividends Payable Retained Earnings Retained Earnings Appropriated for Plant Expansion Share Capital-Ordinary Share Capital-Preference Share Premium-Ordinary Share Premium-Preference Share Premium-Treasury Treasury Shares Unamortized Bond Issue Costs Unrealized Holding Gain or Loss - Income Bonds Payable Buildings Cash Debt Investments Dividends Payable Discount on Bonds Payable Equipment Equity Investments Furniture and Fixtures Income Summary Land Legal Fees Expense Machinery No Entry Ordinary Shares Dividend Distributable Organization Expense