(1) Issued shares on January 1 for $60,000(2) Repurchased 2,000 shares on April 30(3) Reissued some treasury shares in August at a price of $10 per shareA) Prepare the journal entry recorded by company X, including the account names and amounts, for each transaction. (Note, even if you don’t have the numbers, show the accounts that will be affected.)B) How many shares are issued as of December 31?C) Assume the company also declared and paid a dividend in December to all shares issued and outstanding. How many shares received a dividend?