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 $1,100,000; and retained earnings $1,170,000. During the year, the following treasury stock transactions occurred.

Mar. 1 Purchased 52,000 shares for cash at $15 per share.

July 1 Sold 12,000 treasury shares for cash at $17 per share.

Sept. 1 Sold 10,000 treasury shares for cash at $14 per share.

Journalize the treasury stock transactions. (Record journal entries in the order presented in the problem. 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 0 for the amounts.)