Blue Company had the following stockholders' equity as of January 1, 2020. Common stock, $1 par value, 121,000 shares issued Paid-in capital in excess of par-common stock Retained earnings Total stockholders' equity During 2020, the following transactions occurred. A Feb. 16 Mar. 8 Apr. 11 May 8 $121,000 784,000 431,000 $1,336,000 Blue repurchased 5.500 shares of treasury stock at a price of $16 per share. 300 shares of treasury stock repurchased above were reissued at $17 per share. 900 shares of treasury stock repurchased above were reissued at $13 per share. 2,200 shares of treasury stock repurchased above were reissued at $19 per share.

Blue Company had the following stockholders' equity as of January 1, 2020. During 2020, the following transactions occurred. Feb.16 Blue repurchased 5,500 shares of treasury stock at a price of \$16 per share. Mar. 8300 shares of treasury stock repurchased above were reissued at $17 per share. Apr. 11900 shares of treasury stock repurchased above were reissued at $13 per share. May 82,200 shares of treasury stock repurc $9sed above were reissued at $19 per share. Blue Company had the following stockholders' equity as of January 1, 2020. During 2020, the following transactions occurred. Feb.16 Blue repurchased 5,500 shares of treasury stock at a price of \$16 per share. Mar. 8300 shares of treasury stock repurchased above were reissued at $17 per share. Apr. 11900 shares of treasury stock repurchased above were reissued at $13 per share. May 82,200 shares of treasury stock repurc $9sed above were reissued at $19 per share