[The following information applies to the questions displayed below.] Worldwide Company obtained a charter from the state in January that authorized 200,000 shares of common stock, $10 par value. During the first year, the company earned $37,300 and the following selected transactions occurred in the order given: a. Issued 51,000 shares of the common stock at $11 cash per share. b. Reacquired 1,100 shares at $14 cash per share from stockholders; the shares are now held in treasury. c. Reissued 550 of the shares in transaction (b) two months later at $17 cash per share.

Required:
1.	Indicating the account, amount, and direction of the effect on above transaction. (Enter any decreases to account balances with a minus sign.)