d. Record the entry on December 15 for sale of 720 treasury shares at $13 per share.

On January 2, Liberty Corporation was authorized to issue 180,000 shares of $5 par value common stock. Liberty issued 36,000 shares of common stock on January 15 at $15 per share. Required a. Record the entry on June 30 for purchase of 3,960 common shares for the treasury at $18 per share. b. Record the entry on September 20 for sale of 1,440 treasury shares at $21 per share. c. Record the entry on November 3 for sale of 900 treasury shares at $17 per share. d. Record the entry on December 15 for sale of 720 treasury shares at $13 per share