on january 31, wilderness resorts inc. reacquired 22,500 shares of its common stock at $31 per share. on april 20, wilderness resorts sold 12,800 of the reacquired shares at $40 per share. on october 4, wilderness resorts sold the remaining shares at $28 per share. journalize the transactions of january 31, april 20, and october 4. refer to the chart of accounts for exact wording of account titles.