Tahoma Corporation was authorized to issue 250 million ordinary shares. The equity section of company indicates the following:

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Ordinary share, 100 million with a par value of $1

Additional issued capital (premium): $425

Retained earnings $375

Requires:

1. January 1, record the issuance transaction.
2. March 15, reacquisition of 1.5 million shares against 12 million Dollars.
3. October 11 reacquisition of 2 million shares against a value of 6 million Dollars.
4. November 15, issuance of 2,500 shares in exchange of an administrative building. The shares price was then $3.
5. December 10, announcement of dividends payment for all the issued shares against $1 per share.