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The Aaron Roger’s Corporation has outstanding 20,000 shares of $5 par value common stock. On August 1, 2012, The Aaron Roger’s Corporation reacquired 200 shares at $75 per share. On November 1, The Aaron Roger’s Corporation reissued the 200 shares at $70 per share. The Aaron Roger’s Corporation had no previous treasury stock transactions. Prepare The Aaron Roger’s Corporation journal entries to record these transactions using the cost method.
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