lossom Company had the following stockholders equity as of January 1, 2020.

Common stock, $5 par value, 19,600 shares issued		$98,000
Paid-in capital in excess of parcommon stock		299,000
Retained earnings		317,000
Total stockholders equity		$714,000

During 2020, the following transactions occurred.

Feb. 1		Blossom repurchased 2,110 shares of treasury stock at a price of $17 per share.
Mar. 1		830 shares of treasury stock repurchased above were reissued at $15 per share.
Mar. 18		550 shares of treasury stock repurchased above were reissued at $13 per share.
Apr. 22		660 shares of treasury stock repurchased above were reissued at $20 per share.

(a)

Prepare the journal entries to record the treasury stock transactions in 2020, assuming Blossom uses the cost method