Five years ago, Dunn Trading Co. issued 2,500 ordinary shares. The shares have a ?2 par value and sold at that time for ?12 per share. On January 1, 2012, Dunn Trading Co. Purchased 1,000 of these shares for ?24 per share. On September 30, 2012, Dunn reissued 500 of the shares for ?28 per share. The journal entry to record the reissuance will include
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