Springfield Ltd. was incorporated as a private company on January 2, 2021, and is authorized to issue an unlimited number of common shares and $1 preferred shares. The company had the following share transactions in its first month of operations:

Jan.	6		Issued 218,000 common shares for $1.60 per share.
	12		Issued 48,000 common shares for $1.76 per share.
	17		Issued 10,100 preferred shares for $25.00 per share.
	18		Issued 543,000 common shares for $2.00 per share.
	24		Repurchased 200,000 common shares at $1.90 per share.
	31		Issued 9,200 common shares in exchange for $13,800 of legal services.

Record the above transactions