Brook Link Inc The Following Transactions Related to the Company's Shares Took Place

Brook Link Inc.had the following equity as of December 31,Year 1:
$\begin{array}{|l|l|}\hline \begin{array}{l}\text { Common shares, } 500,000 \text { shares } \\\text { authorized, } 100,000 \text { shares issued }\end{array} & \$ 1,200,000 \\\hline \text { Retained earnings } & 1,300,000 \\\hline\end{array}$ The following transactions related to the company's shares took place during Year 2:
$\begin{array}{|l|l|}\hline \text { Aug. } 1 & \begin{array}{l}\text { Purchased and retired } 6,000 \text { shares at } \$ 13 \text { per share. There was no balance in } \\\text { Contributed Capital from the retirement of common shares. }\end{array} \\\hline \text { Dec. } 3 & \text { Purchased and retired } 5,000 \text { shares at } \$ 11 \text { per share } \\\hline\end{array}$ Prepare the journal entries to record the Year 2 transactions.