Sheffield Corporation has a December 31 year d. On January 1, 2022, the compary had the following shareholder's cquity account: Sheffeld had the following transactions during 2022 : Feb 28 Issued 2,000 Preferred shares at $140 per share. Apr 3 Reacquired 8.000 Common Shares at $15 a share. Prepare the appropriate journal entries for the transactions during 2022. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. Recordjournal entries in the order presented in the problem. List all debit entries before credit entries.)