On January $1,2021,$ the stockholders' equity section of Nance Corporation shows: Common stock $($ $$5$ par value$)$ $$1,500,000$; paid$-$in capital in excess of par value $$1,000,000$; and retained earnings $$1,200,000.$ During the year, the following treasury stock transactions occurred.

Mar. $1$ Purchased $30,000$ shares for cash at $$22$ per share.

July $1$ Sold $6,000$ treasury shares for cash at $$27$ per share.

Sept. $1$ Sold $5,000$ treasury shares for cash at $$19$ per share.