On 1 January 20X1, Winnipeg Corporation issued 10,000 no-par common shares at \(\$ 50\) per share. On 15 January 20X5, Winnipeg purchased 100 of its own common shares at \(\$ 55\) per share to be held as treasury stock. On 1 March 20X5, 20 of the treasury shares were resold at \(\$ 62\). On 31 March 20X5, 10 of the treasury shares were sold for \(\$ 59\). The remaining shares were sold for \(\$ 48\) on 1 June \(20 \times 5\). The balance in retained earnings was \(\$ 25,000\) prior to these transactions.

Required:

1. Provide all \(20 X 5\) entries.

2. Calculate the resulting balance in each of the shareholders' equity accounts.