On January 1, 2021, Only You Merchandise Ltd

On January 1, 2021, Only You Merchandise Ltd. had 5,000 common shares issued for a total of $ 7,500, and no other shares or contributed capital. During 2021, Only You had the following transactions:
Jan 15 Issued 1,500 common shares for $ 1.50 each.
Mar 31 Settled an account for legal expenses by issuing 3,000 shares. The value of the legal services was $ 5,000.
Jun 30 Reacquired 1,700 shares for $ 2.00 each.
Sep 30 Issued 10,000 shares in exchange for equipment with a fair value of $ 22,500.
Instructions
a) Record the transactions.
b) Calculate the number and average price of common shares issued at the end of 2021.