Arantxa Corporation has outstanding 20,000 shares of R\($5\) par value ordinary shares. On August 1, 2015, Arantxa reacquired 200 shares at R\($80\) per share. On November 1, Arantxa reissued the 200 shares at R\($70\) per share. Arantxa had no previous treasury share transactions. Prepare Arantxa’s journal entries to record these transactions using the cost method.