A company reported the following stockholders equity on January 1 of the current year: Common stock$10 par value, 1,000,000 shares authorized; 251,000 shares issued $ 2,510,000 Paid-in capital in excess of par value, common stock 1,261,000 Retained earnings 1,676,000 Total stockholders equity $ 5,447,000 Prepare journal entries for the following selected transactions. March 1 Purchased 10,100 shares of its own stock for $19 cash per share. May 5 Sold 4,100 shares of its treasury stock for $19 cash per share. October 12 Sold 2,100 shares of its treasury stock for $20 cash per share.