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Problem 15-2 Sarasota Company had the following stockholders' equity as of January 1, 2017 Common stock, $5 par value, 20,700 shares issued Paid-in capital in excess of par-common stock Retained earnings $103,500 299,000 323,000 $725,500 Total stockholders equity During 2017, the following transactions occurred Feb. Sarasota repurchased 2,000 shares of treasury stock at a price of $19 per share Mar. 1 870 shares of treasury stock repurchased above were reissued at $17 per share. Mar. 18 530 shares of treasury stock repurchased above were reissued at $13 per share Apr. 22 510 shares of treasury stock repurchased above were reissued at $21 per share. Prepare the journal entries to record the treasury stock transactions in 2017, assuming Sarasota 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 tities and enter O for the amounts.)