i need help with part B please!

Problem 15-2 (Part Level Submission) Whispering Company had the following stockholders' equity as of January 1, 2017. Common stock, $5 par value, 18,800 shares issued Paid-in capital in excess of par-common stock Retained earnings $94,000 301,000 322,000 $717,000 Total stockholders' equity During 2017, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Apr. 22 Whispering repurchased 1,860 shares of treasury stock at a price of $17 per share. 790 shares of treasury stock repurchased above were reissued at $15 per share. 450 shares of treasury stock repurchased above were reissued at $13 per share. 520 shares of treasury stock repurchased above were reissued at $18 per share