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

Common stock, $5 par value, 20,800 shares issued		$104,000
Paid-in capital in excess of parcommon stock		306,000
Retained earnings		320,000
Total stockholders equity		$730,000

During 2020, the following transactions occurred.

Feb. 1		Metlock repurchased 2,040 shares of treasury stock at a price of $18 per share.
Mar. 1		750 shares of treasury stock repurchased above were reissued at $16 per share.
Mar. 18		500 shares of treasury stock repurchased above were reissued at $13 per share.
Apr. 22		550 shares of treasury stock repurchased above were reissued at $19 per share.

(a)

Prepare the journal entries to record the treasury stock transactions in 2020, assuming Metlock uses the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 1Mar. 1Mar. 18Apr. 22
Mar. 1
Mar. 18
Feb. 1Mar. 1Mar. 18Apr. 22