Culver Company had the following stockholders equity as of January 1, 2017. Common stock, $5 par value, 18,400 shares issued $92,000 Paid-in capital in excess of parcommon stock 303,000 Retained earnings 318,000 Total stockholders equity $713,000 During 2017, the following transactions occurred. Feb. 1 Culver repurchased 2,100 shares of treasury stock at a price of $17 per share. Mar. 1 880 shares of treasury stock repurchased above were reissued at $15 per share. Mar. 18 480 shares of treasury stock repurchased above were reissued at $14 per share. Apr. 22 610 shares of treasury stock repurchased above were reissued at $20 per share. Prepare the journal entries to record the treasury stock transactions in 2017, assuming Culver 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 $135,000. (Enter account name only and do not provide descriptive information.)