E13-5B On January 1, 2017, the stockholders' equity section of Pujols Corporation shows: Common stock ($5 par value) $1,500,000; paid-in capital in excess of par $1,000,000; and retained earnings $1,200,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 50,000 shares for cash at $17 per share. July 1 Sold 10,000 treasury shares for cash at $18 per share. Sept. 1 Sold 8,000 treasury shares for cash at $16 per share. Instructions (a) Journalize the treasury stock transactions. (b) Restate the entry for September 1, assuming the treasury shares were sold at $14 per share