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

Jan.		6		Issued 220,000 common shares for $1.50 per share.
Jan.		12		Issued 55,000 common shares for $1.75 per share.
Mar.		17		Issued 1,100 preferred shares for $105 per share.
July		18		Issued 1,100,000 common shares for $2 per share.
Nov.		17		Reacquired 220,000 common shares for $1.95 per share.
Dec.		30		Reacquired 165,000 common shares for $1.80 per share Journalize the transactions a)(Issued common shares for cash.) b)(Issued common shares for cash.) c) (Issued preferred shares for cash.) d)Issued common shares for cash.) e)(To record reacquisition of common shares.) f)To record reacquisition of common shares.)