On May 1, Armada Corporation incorporated and authorized 200,000 preferred shares and an unlimited number of common shares. On May 2, Armada issued 2,000 common shares for $15 per share. On June 15, it issued an additional 1,000 common shares for $17 per share. On November 1, Armada issued 200 preferred shares for $30 per share. On December 15, it issued an additional 200 preferred shares for $35 per share. (a) Record the share transactions. (b) Indicate how many shares are authorized and how many are issued at the end of the year for the (1) Preferred shares and (2) Common shares.
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