Record in T accounts the following stock transactions of Bornstein Company, which represent all the company’s treasury stock transactions during 20xx:

May 5 Purchased 800 shares of its own $2 par value common stock for $20 per share, the current market price.

17 Sold 300 shares of treasury stock purchased on May 5 for $22 per share.

21 Sold 200 shares of treasury stock purchased on May 5 for $20 per share.

28 Sold the remaining 300 shares of treasury stock purchased on May 5 for $19 per share.

Treasury Stock Transactions Including Retirement