Shamrock Company had the following Shareholders Equity accounts as of May 1, 2017:

Share capital:
Preferred shares, 80,000 issued and outstanding		$964,000
Class A common shares, 190,000 issued and outstanding		950,000
Class B common shares, 370,000 issued and outstanding		2,053,500
Retained earnings		3,275,000
Total shareholders equity $7,242,500 On June 10, Shamrock reacquired and cancelled 1,300 Class A common shares at a cost of $4.10 per share. On August 26, 2017, Shamrock issued 2,200 Class A common shares for $8.20 each. On September 30, the company reacquired and cancelled another 1,500 Class A common shares at $7.90 per share. Prepare the journal entries required to record these transactions