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

Common stock, $5 par value, 18,400 shares issued		$92,000
Paid-in capital in excess of parcommon stock		295,000
Retained earnings		313,000
Total stockholders equity		$700,000

During 2020, the following transactions occurred.

Feb. 1		Martinez repurchased 1,970 shares of treasury stock at a price of $20 per share.
Mar. 1		770 shares of treasury stock repurchased above were reissued at $18 per share.
Mar. 18		510 shares of treasury stock repurchased above were reissued at $15 per share.
Apr. 22		560 shares of treasury stock repurchased above were reissued at $21 per share.

Prepare the stockholders equity section as of April 30, 2020. Net income for the first 4 months of 2020 was $140,400. (Enter account name only and do not provide descriptive information.)

Martinez Company had the following stockholders' equity as of January 1, 2020. Common stock, $5 par value, 18,400 shares issued $92,000 Paid-in capital in excess of par-common stock 295,000 Retained earnings 313,000 Total stockholders' equity $700,000 During 2020, the following transactions occurred. Feb. 1 Martinez repurchased 1,970 shares of treasury stock at a price of $20 per share. Mar. 1 770 shares of treasury stock repurchased above were reissued at $18 per share. Mar. 18 510 shares of treasury stock repurchased above were reissued at $15 per share. Apr. 22 560 shares of treasury stock repurchased above were reissued at $21 per share. Date Account Titles and Explanation Debit Credit Feb. 1 Treasury Stock 39400 Cash 39400 Mar. 1 Cash 13860 Retained Earnings 1540 Treasury Stock 15400 Mar. 18 Cash 7650 Retained Earnings 2550 Treasury Stock 10200 Apr. 22 Cash 11760 Treasury Stock 11200 Paid-in Capital from Treasury Stock 560 Prepare the stockholders' equity section as of April 30, 2020. Net income for the first 4 months of 2020 was $140,400. (Enter account name only and do not provide descriptive information.) MARTINEZ COMPANY Stockholders' Equity April 30, 2020 V Common Stock 92000 Paid-in Capital in Excess of Par - Common Stock 295000 Total Paid-in Capital Retained Earnings 449310 Less : Treasury Stock 2600 i Total Stockholders' Equity