Grouper Company had the following stockholders' equity as of January 1, 2020. During 2020, the following transactions occurred. Feb. 16 Grouper repurchased 5,200 shares of treasury stock at a price of $14 per share. Mar. 8200 shares of treasury stock repurchased above were reissued at $15 per share. Apr. 11900 shares of treasury stock repurchased above were reissued at $11 per share. May 82,100 shares of treasury stock repurchased above were reissued at $17 per share. Prepare the journal entries to record the treasury stock transactions in 2020, assuming Grouper uses the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)