Sunland Corporation's general ledger includes the following account balances:

Contributed Surplus

$$10,000$

Common Shares

$$ $$300\mathrm{.}000$

Retained Earnings

$$85,000$

The Contributed Surplus account arose from net excess of proceeds over cost on a previous cancellation of common shares. The average cost of the common shares bought and cancelled in the first two transactions shown below is $$32$ per share.

Assuming that the above balances existed before any of the transactions that follow, record the journal entries for each transaction.

Bought and cancelled $430$ shares at $$39$ per share.

b$.$

Bought and cancelled $220$ shares at $$46$ per share.

Sold $3,200$ shares at $$40$ per share.

d$.$

Sold $1,700$ shares at $$49$ per share.

Bought and cancelled $1,100$ shares at $$51$ per share.