Sandhill Ltd$.$ had the following share transactions during its first year of operations:

Jan. $6$ Issued $184,000$ common shares for $$1\mathrm{.}60$ per share.

Jan. $12$ Issued $46,000$ common shares for $$1\mathrm{.}85$ per share.

Mar. $17$ Issued $900$ preferred shares for $$105$ per share.

July $18$ Issued $920,000$ common shares for $$2$ per share.

Nov. $17$ Reacquired $184,000$ common shares for $$1\mathrm{.}95$ per share.

Dec. $30$ Reacquired $138,000$ common shares for $$1\mathrm{.}80$ per share.

Journalize the transactions. $($Credit account titles are automatically indented when the 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. Round average per share to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and final answers to $0$ decimal places, e$.$g$.5,275.$ Record journal entries in the Order present