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

Common stock, $5 par value, 20,000 shares issued		$100,000
Paid-in capital in excess of parcommon stock		306,000
Retained earnings		319,000
Total stockholders equity		$725,000

During 2017, the following transactions occurred.

Feb. 1		Buffalo repurchased 2,190 shares of treasury stock at a price of $20 per share.
Mar. 1		750 shares of treasury stock repurchased above were reissued at $18 per share.
Mar. 18		510 shares of treasury stock repurchased above were reissued at $13 per share.
Apr. 22		570 shares of treasury stock repurchased above were reissued at $22 per share.

Prepare the journal entries to record the treasury stock transactions in 2017, assuming Buffalo uses the cost method

Prepare the stockholders equity section as of April 30, 2017. Net income for the first 4 months of 2017 was $133,700