Stock Issuances and Repurchase Langley Company began operations on January 1, 2020. Langley is authorized to issue 600,000 shares of $10 par value common stock. The following transactions occurred during 2020 and 2021. 1/1/20 Issued 300,000 shares of common stock for $60 per share. 6/1/21 Purchased 6,000 shares of treasury stock for $65 per share. 8/1/21 Resold 1,000 shares of the treasury stock for $67 per share. 9/1/21 Resold 2,000 shares of the treasury stock for $59 per share. Instructions: Record the 2020 and 2021 stock transactions for Langley. 2