Current Attempt in Progress On January 1, 2020, the stockholders' equity section of Grouper Corporation shows common stock ($4 par value) $1,200,000; paid- in capital in excess of par $1,060,000; and retained earnings $1,240,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 51,000 shares for cash at $15 per share. Sold 11,000 treasury shares for cash at $17 per share. July 1 Sept. 1 Sold 9,000 treasury shares for cash at $14 per share. Part 1 Part 2 Restate the entry for September 1, assuming the treasury shares were sold at $12 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit