LOII-9 Johnston, Inc., engaged in the following transactions involving treasury stock: EXERCISE 11.9 Purchased for cash 17,000 shares of treasury stock at a price of $25 per share. Reissued 6,000 shares of treasury stock at a price of $33 per share. Reissued 4,000 shares of treasury stock at a price of $22 per share. Feb. 10 Recording Treasury Stock Transactions June 4 Dec. 22 a. Prepare general journal entries to record these transactions. b. Compute the amount of retained earnings that should be restricted because of the treasury stock still owned at December 31