Apr 21 Afrikana Crafts Inc. had the following transactions related to common shares Jan 5 Issued 25,000 common shares for $2 per share. Mar 10 Issued 10,000 common shares in exchange for land. The land was valued at $25,000 Issued 2,500 common shares to settle legal expenses of $7,500. Oct 5 Issued 5,000 common shares for $3.50 per share. Instructions (a) Journalize the share transactions. (8 marks) (b) Calculate the average cost of Afrikana's common shares, assuming the company has a December 31 year end. (4 marks)