Bridgeport Company had the following stockholders equity as of January 1, 2017.

Common stock, $5 par value, 18,200 shares issued		$91,000
Paid-in capital in excess of parcommon stock		299,000
Retained earnings		320,000
Total stockholders equity		$710,000

During 2017, the following transactions occurred.

Feb. 1		Bridgeport repurchased 1,990 shares of treasury stock at a price of $17 per share.
Mar. 1		850 shares of treasury stock repurchased above were reissued at $15 per share.
Mar. 18		530 shares of treasury stock repurchased above were reissued at $15 per share.
Apr. 22		580 shares of treasury stock repurchased above were reissued at $19 per share.

Prepare the journal entries to record the treasury stock transactions in 2017, assuming Bridgeport 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, 2017. Net income for the first 4 months of 2017 was $126,200. (Enter account name only and do not provide descriptive information.)