hi im having trouble with understanding chapters 12 , 13 and 14 in my accounting principles volume 2 jerry weygandt book

On january 1,2017 the stockholders equity section of newlin corporation shows common stock ($5 par value) $1,500,000; paid in capital in excess of par $1,000,000; and reatained earnings $1,200,000. During this year , the following treasury stock transactions occured . Mar 1 Purchased 50,000 shares for cash at $15 per share

July 1 sold 10,000 treasury shares for cash at $17 per share

sept 1 Sold 8,000 treasury shares for cash at $14 per share

(a) Journalize the treasury stocks transactions

( b) restate the entry for september 1, assuming the treasury shares were sold at $12 per share .