Acme Company has 3,000 shares of common stock that are owned by the public. The par value for each of these shares is $8. These shares were originally sold to the public for a total of $99,000 in Year 1. The firm bought 800 of its own shares for $84 per share in 1 January Year 2 paying cash. In 1 April Year 2, Acme sold 250 treasury shares for $90 per share. What is the Journal Entry for the 1 April Year 2?