ABC Corporation has 10,000 shares $2 par value common stock issued and outstanding. Record the following transactions:

1. Purchased 400 shares of its own $2 par value common stock for $ 20 per share.

2. Sold 150 shares of treasury stock purchased in (a) for $22 per share.

3. Sold 100 shares of treasury stock purchased in (a) for $20 per share.

4. Sold the remaining 150 shares of treasury stock purchased in (a) for $16 per share.