(a) journalize the transactions 4-P13-2A ASSIGMENT CAP 13 PAG 622 Brandon Corporation had the following stockholders' equity accounts on January 1, 2012: Common Stock ($5 par) $500,000, Paid-in Capital in Excess of Par-Common Stock $200,000, and Retained Earnings $100,000. In 2012, the company had the following treasury stock transactions. Mar. 1 Purchased 5,000 shares at $9 per share. June 1 Sold 1,000 shares at $12 per share. Sept. 1 Sold 2,000 shares at $10 per share. Dec. 1 Sold 1,000 shares at $6 per share. Brandon Corporation uses the cost method of accounting for treasury stock. In 2012, the company reported net income of $30,000. Instructions (a) Journalize the treasury stock transactions