Duke Corporation reports the following components of stockholders' equity on December 31, 2013. Common stock $23 par value, 120,000 shares authorized, 45,000 shares issued and outstanding $1,035,000 Paid-in capital in excess of par value, common stock 100,000 Retained earnings 450,000 Total stockholders' equity 1,585,000 In 2014, the following transactions affected its stockholders' equity accounts. Jan. 1 Purchased 4,500 shares of its own stock at $25 cash per share. Jan. 5 Directors declared a $3 per share cash dividend payable on February 28 to the February 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. Mar. 3 Sold 1,000 shares of treasury stock for $26 per share. What is the journal entry required for the March 3 transaction?