13 (4.5 Grades) On January 1, 2021, the stockholders' equity section of Seet Inc. was as follows Common stock ($10 par value) $400,000, paid in (contributed) capital in excess of per value $200,000, and retained earnings $150,000. During the year, the following treasury stock transactions occurred March 5. Purchased 5,000 shares for cash at $14 per share April 25: Sold 2,000 treasury shares for cash at $15 per share June 25: Sold 3,000 treasury shares for cash at $11 per share Required: Prepare journal entries to record the above treasury stock transactions