Fred & Sons Inc A) in 2017, Fred & Sons Inc

Fred & Sons Inc.began 2017 with the following account balances:
$\begin{array}{ll}\text { Common shares, } 1,000,000 \text { shares authorized, } 225,000 \text { issued } & \$ 2,250,000 \\\text { Retained earnings } & 590,000\end{array}$
A) In 2017, Fred & Sons Inc. reported the following transactions:
Jan. 10 Reacquired 50,000 of its own shares for $\$ 9$ per share.
Apr 15 Reacquired 25,000 of its own shares for $\$ 11$ per share.
May 23 Reacquired 10,000 of its own shares for $\$ 13$ per share,
30 Sold 8,000 of the reacquired shares for $\$ 15$ per share.
Record journal entries for the above transactions.
B) What is the average issue price as of May 30th?