Brandon Corporation had the following stockholders' equity accounts on January 1, 2012: Common Stock ($5 par) $500,000, Paid-in Capital in Excess of Par- Common Stock $200,000, and Retained Earnings $100,000. In 2012, the company had the following treasury stock transactions. Mar.1 Purchased 5000 shares at $9 per share. June.1 Sold 1000 shares at $12 per share. Sept.1 Sold 2000 shares at $10 per share. Dec.1 Sold 1,000 shares at $6 per share. Brandon Corporation uses the cost method of accounting for treasury stock. In 2012, the company reported net income of $30,000. a. Open accounts for 1 Paid-in Capital from treasury stock, 2 treasury stock, and 3 Retained Earnings. Post to these accounts using J10 as the posting ref. b. Prepare the stockholders' equity section for Jacobsen Corporation at December 31, 2012