Company A reflects the following balance in the patrimony section in July 1st of 2019:

Capital in common stock, autorized, issued and in circulation 20,000 stocks with a par value of $10, $200,000

Paid in capital excess of par 20,000

Retained Earnings 120,000

Additional Capital- Treasury stock 3,000

The company had transactions at acquiring their own stocks:

a. Acquired 200 stocks at $15 per share

b. issued 150 of the 200 stocks acquired at $12 per share

c Canceled the certificates of the 50 remaining stocks.

Make the necessary entries using Cost Method