E11-9 On January 1, 2017, the equity section of Bergin ASA shows share capital-ordinary (5 par value) 1,500,000; share premium-ordinary 1,000,000; and retained earnings 1,200,000. During the year, the following treasury share transactions occurred. Mar. 1 Purchased 50,000 shares for cash at 12 per share. July 1 Sold 10,000 treasury shares for cash at 14 per share. Sept. 1 Sold 8,000 treasury shares for cash at 10 per share. Instructions (a) Journalize the treasury share transactions. (b) Restate the entry for September 1, assuming the treasury shares were sold at 9 per share