On January 1, 2017, the stockholders equity section of Newlin Corporation shows common stock ($6 par value) $1,800,000; paid-in capital in excess of par $1,070,000; and retained earnings $1,220,000. During the year, the following treasury stock transactions occurred.

Mar.	1		Purchased 51,000 shares for cash at $15 per share.
July	1		Sold 10,500 treasury shares for cash at $17 per share.
Sept.	1		Sold 9,000 treasury shares for cash at $14 per share. Restate the entry for September 1, assuming the treasury shares were sold at $11 per share