The following selected transactions occurred for corner corporation: feb. 1 purchased 470 shares of the company’s own common stock at $27 cash per share; the stock is now held in treasury. july 15 issued 135 of the shares purchased on february 1 for $37 cash per share. sept. 1 issued 95 more of the shares purchased on february 1 for $22 cash per share. indicating the account, amount, and direction of the effect for the above transactions.