Nash Company had the following stockholders' equity as of January 1, 2020. Common stock, $5 par value, 20,700 shares issued Paid-in capital in excess of par-common stock Retained earnings Total stockholders' equity $103,500 299,000 323,000 $725,500 During 2020, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Apr. 22 Nash repurchased 2,000 shares of treasury stock at a price of $19 per share. 870 shares of treasury stock repurchased above were reissued at $17 per share. 530 shares of treasury stock repurchased above were reissued at $13 per share. 510 shares of treasury stock repurchased above were reissued at $21 per share. (a) Prepare the journal entries to record the treasury stock transactions in 2020, assuming Nash 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 for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 1 Mar. 18