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

Common stock, $5 par value, 20,300 shares issued $101,500

Paid-in capital in excess of parcommon stock 294,000

Retained earnings 318,000

Total stockholders equity $713,500

During 2017, the following transactions occurred. Feb. 1 Coronado repurchased 2,020 shares of treasury stock at a price of $19 per share. Mar. 1 800 shares of treasury stock repurchased above were reissued at $17 per share. Mar. 18 500 shares of treasury stock repurchased above were reissued at $13 per share. Apr. 22 580 shares of treasury stock repurchased above were reissued at $20 per share.