E13.8 (LO 3) On January 1, 2020, 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. Journalize treasury share transactions. Mar. Purchased 50,000 shares for 1 cash at 12 per share. July Sold 10,000 treasury shares for 1 cash at 14 per share. Sept. Sold 8,000 treasury shares for 1 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