Sarasota Corporation has a December 31 year end. On January 1, 2022, the company had the following shareholder's equity accounts: Preferred Shares, $4 non-cumulative, unlimited number authorized, 5,500 issued $1,402,500 Common Shares, unlimited number authorized, 255,000 issued Retained Earnings Sarasota had the following transactions during 2022: Feb 28 Issued 1,500 Preferred shares at $100 per share. Apr 3 Reacquired 13,000 Common Shares at $11 a share. 3,315,000 3,210,000 Prepare the appropriate journal entries for the transactions during 2022.(Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)