Cameron Co. has 600,000 shares of $1 par common stock authorized. The transactions below caused changes in Cameron Co. 's outstanding shares. March 3, 2021: Repurchased and retired 50,000 shares at $30 per share.

November 22, 2021: resold 32,000 shares which were retired on March 3 at $35 per share. Prior to the transactions, Cameron Co. 's shareholders' equity included the following:

Common stock, 600,000 shares at $1 par $600,000

Paid-in capitalexcess of par 12,000,000

Paid-in capitalshares repurchase 270,000

Retained earnings 1,582,435

Required: Prepare the journal entries to record the repurchase and retirement of the shares on March 3 and the resales of shares on November 22. (Write your answers in whole dollars).