Charter Inc. has 600,000 shares of \(\$ 1\) par common stock outstanding at the beginning of the year 2020. Prepare entries for the following transactions affecting stockholders' equity. Assume Paid-in Capital—Treasury Stock has a zero beginning balance.

a. January 31, 2020: Purchased common stock as treasury shares, 1,200 shares at \(\$ 15\).

b. September 15,2020 : Sold common treasury stock, 200 shares at \(\$ 17\).

c. December 20,2020 : Sold common treasury stock, 250 shares at \(\$ 13\).