The following shareholders' equity accounts are reported by Pharoah Inc. on January 1

Common shares (unlimited authorized. 142500 issued) $2137500

Preferred shares ($4 cumulative, convertible. 100,000 authorized, 4,500 issued) 337500

Contributed surplus-reacquisition of common shares 29,000

Retained earnings 1,255,000

The following selected transactions occurred during the year

Feb 11. Issued 47.500 common shares at $19 per share

Mar 2.Reacquired 19,000 common shares at $21 per share.

June 14 Split the common shares 2 for 1 when the common shares were trading at $29 per share.

July 25 Reacquired 330 preferred shares at $70 per share.

Sept 16 Reacquired 47,500 common shares for $16 per share.

Oct 13 Distributed the stock dividend declared on October 27. The fair value of the common shares on December 13 was $20 per share

Journalize the following transactions. (I need help with the part where it is required to calculate contributed surplus during the reacquisition of shares.) Thank you