TK Corp started operations on Jan 1, 2017 On Dec 31, 2019. TK Corp had 80.000 common shares outstanding and had the following ledger account balances. Common Shares 1.200.000 Contributed Surplus - Common Shares 5.000 TK Corp made the following equity transactions in 2020, 5. ssued 2000 common shares to purchase a land that was independently valued at $20,000.00 on Jan 5. Asking price for the land was 84.000.00 2. Repurchased and cancelled 2.000 common shares S18 por share for cash on June 30. Create the journal entries recorded by TK Corp. Do not round Intermediate steps JE- jan 5 Land for Share VE- June 30 Share Repurchase (For Debit Accounts should be organized in Alphabetical Order