$1,237,000. During the year, the following treasury stock transactions occurred.

Mar. 1		Purchased47,000shares for cash at $15per share.
July 1		Sold11,000treasury shares for cash at $17per share.
Sept. 1		Sold9,560treasury shares for cash at $14per share.

(a) Journalize the treasury stock transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 1
July 1
Sept. 1

(b) Restate the entry for September 1, assuming the treasury shares were sold at $11 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit