D. On January 1, 2015, the stockholders' equity section of Martin Corporation shows common stock ($5 par value) $2,000,000; paid-in capital in excess of par value $1,200,000; and retained earnings $1,400,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 60,000 shares for cash at $18 per share. July 1 Sold 15,000 treasury shares for cash at $19 per share. Sept. 1 Sold 10,000 treasury shares for cash at $17 per share. Instructions: (a) Journalize the treasury stock transactions. (9 points) General Journal Date