The following information pertains to JAE Corp. at January 1, Year 1:

Common stock, $10 par, 10,000 shares authorized, 2,000 shares issued and outstanding	$	20,000
Paid-in capital in excess of par, common stock		12,100
Retained earnings		64,200

JAE Corp. completed the following transactions during Year 1:

1. Issued 900 shares of $10 par common stock for $26 per share.
2. Repurchased 220 shares of its own common stock for $23 per share.
3. Resold 50 shares of treasury stock for $24 per share.

. How many shares of common stock were outstanding at the end of the period?

How many shares of common stock had been issued at the end of the period?

Prepare journal entries for these transactions and post them to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Issued 900 shares of $10 par common stock for $26 per share.

Repurchased 220 shares of its own common stock for $23 per share.

Resold 50 shares of treasury stock for $24 per share.