The Smith Company has 2000 shares of treasury stock that was reacquired at $14.00 per share. The original par value of these 2000 reacquired shares was $3.00 and these 2000 shares were first issued at $15.00 per share. 1. Record the journal entry if Smith reissues 500 of the treasury shares for $18.00 per share. 2. Record the journal entry if Smith reissues 900 more of the treasury shares for $9.00 per share. 3. Record the journal entry if Smith decides to retire the remaining 600 treasury share