(-). Zermatt AG began operations on April 1 by issuing 50,000 of no par & no stated value ordinary shares for cash at $13 per share. On April 19, it issued 2,000 ordinary shares to attorneys in settlement of their bill of $27,100 for organization costs. On April 27, Zermatt issues 1,000 of $100 par value preference shares for cash at $115 per share. I Instructions Journalize the issuance of shares, assuming the shares are not publicly traded. (). On January 1, 2020, the equity section of Bergin Stores shows share capital - ordinary (5 par value) 1,500,000; share premium-ordinary 1,000,000; and retained earnings 1,200,000. During the year, the following treasury share transactions occurred. 1 Mar. Purchased 30,000 shares for cash at 12 per share. May 10 Sold 10,000 treasury shares for cash at 15 per share. July 30 Sold 18.000 treasury shares for cash at 10 per share. Instructions Journalize the treasury share transactions