BrambleCompany had the following stockholders' equity as of January 1, 2020.

Common stock, $5par value,21,100shares issued$105,500Paid-in capital in excess of parcommon stock304,000Retained earnings317,000Total stockholders' equity$726,500

During 2020, the following transactions occurred.

Feb. 1Bramble repurchased2,020shares of treasury stock at a price of $21per share.Mar. 1740shares of treasury stock repurchased above were reissued at $19per share.Mar. 18520shares of treasury stock repurchased above were reissued at $14per share.Apr. 22550shares of treasury stock repurchased above were reissued at $23per share.

Prepare the journal entries to record the treasury stock transactions in 2020, assuming Bramble uses the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the stockholders' equity section as of April 30, 2020. Net income for the first 4 months of 2020 was $121,200. (Enter account name only and do not provide descriptive information.)