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Wildhorse Ltd. had the following share transactions during its first year of operations: Jan. 6 Issued 188,000 common shares for $1.60 per share. Jan. 12 Issued 47,000 common shares for $1.85 per share. Mar. 17 Issued 900 preferred shares for $105 per share. July 18 Issued 940,000 common shares for $2 per share. Nov. 17 Reacquired 188,000 common shares for $1.95 per share. Dec. 30 Reacquired 141,000 common shares for $1.80 per share. (a) Your answer is partially correct. Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round average per share to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Common Shares 86,950 Mar. 17 Cash Preferred Shares July 18 Cash Common Shares Nov. 17 Retained Earnings Cash Dec. 30 Common Shares Contributed Surplus - Reacquisition of Common Shares Cash 94,500 1,880,000 1,880,000 366,600 253,800