A corp has authorized 100,000 shares of common stock, $10 par, of which 50000 shares have been issued. On Jan 3rd the company had no treasury stock. Record the following:

Jan 5th: Issued 10,000 shares of common stock at $13

Feb 1: Purchased 3,000 shares of treasury stock for a total of $45,000 in cASH, $15 PER SHARE.

mAR 1: Sold 1,000 shares of the stock purchased on Feb 1 for $16 a share.

Mar 15 Sold 1,000 shares of treasury stock purchased on Feb 1 for $14 a share.

Apr:1 BOD declared a $1 per share cash dividend on all common stock outstanding.