On January 1, 2011, the stockholders' equity section of Rowen Corporation shows: Common stock ($6 par value) $1,904,160; paid-in capital in excess of par value $1,078,600; and retained earnings $1,161,900. During the year, the following treasury stock transactions occurred.

Mar. 1		Purchased 51,070 shares for cash at $16 per share.
July 1		Sold 10,482 treasury shares for cash at $17 per share.
Sept. 1		Sold 7,877 treasury shares for cash at $15 per share.

Restate the entry for September 1, assuming the treasury shares were sold at $11 per share.