On January $1,2027,$ the stockholders' equity section of Crane Corporation shows common stock $($ $$5$ par value$)$ $$1,500,000$; paid$-$in capital in excess of par $$1,090,000$; and retained earnings $$1,180,000.$ During the year, the following treasury stock transactions occurred. Mar. $1$ Purchased $51,000$ shares for cash at $$15$ per share. July $1$ Sold $10,000$ treasury shares for cash at $$17$ per share. Sept. $1$ Sold $8,500$ treasury shares for cash at $$14$ per share.