Blossom Company had the following stockholders' equity as of January 1, 2020. Common stock, $5 par value, 20,300 shares issued $101,500 Paid-in capital in excess of par-common stock 294,000 Retained earnings 318,000 Total stockholders' equity $713,500 During 2020, the following transactions occurred. Feb. 1 Blossom repurchased 2,020 shares of treasury stock at a price of $19 per share. Mar. 1 800 shares of treasury stock repurchased above were reissued at $17 per share. Mar. 18 500 shares of treasury stock repurchased above were reissued at $13 per share. Apr. 22 580 shares of treasury stock repurchased above were reissued at $20 per share. Your answer is correct. Prepare the journal entries to record the treasury stock transactions in 2020, assuming Blossom uses the cost method. (Credit account titles a select "No Entry" for the account titles and enter for the amounts.) Date Debit Credit Account Titles and Explanation Treasury Stock Feb. 1 38,380 Cash 38,380 Mar. 1 Cash 13,600 Retained Earnings 1,600 Treasury Stock 15,200 Mar. 18 Cash 6,500 Retained Earnings 3,000 Treasury Stock 9,500 Apr. 22 Cash 11,600 Treasury Stock 11,020 Paid-in Capital from Treasury Stock 580 Prepare the stockholders' equity section as of April 30, 2020. Net income for the first 4 months of 2020 was $137,400. (Enter account name only and do not provide descriptive information.) BLOSSOM COMPANY Stockholders' Equity