Sheridan Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 172,000 common shares for $1.60 per share. Jan. 12 Issued 43,000 common shares for $1.85 per share. Mar. 17 Issued 900 preferred shares for $105 per share. July 18 Issued 860,000 common shares for $2 per share. Nov. 17 Reacquired 172,000 common shares for $1.95 per share. Dec. 30 Reacquired 129,000 common shares for $1.80 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. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Contributed Surplus - Reacquisition of Common Shares Cash Dec. 30 Common Shares Contributed Surplus - Reacquisition of Common Shares Cash