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Charter Inc. has 540,000 shares of $1 par common stock outstanding at the beginning of the year. Prepare entries for the following transactions affecting stockholders' equity. Assume PaidIn Capital-Treasury Stock has a zero beginning balance. a. Jan. 31: Purchased common stock as treasury shares, 1,080 shares at $15 per share. b. Sep. 15: Sold common treasury stock, 180 shares at $17 per share. c. Dec. 20: Sold common treasury stock, 225 shares at $13 per share. Cash Equipment Investment in Stock Dividends Payable Property Dividends Payable Preferred Stock Common Stock Common Stock Dividends Distributable Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital-Retired Stock Paid-in Capital-Treasury Stock Retained Earnings Treasury Stock Legal Expense Unrealized Gain or Loss-Income N/A