On January 1, 2020, the equity section of Sarasota Stores shows share capital-ordinary ( 5 par value) 1,500,000; share premiumordinary 1,050,000; and retained earnings 1,230,000. During the year, the following treasury share transactions occurred. Mar. 1 Purchased 49,000 shares for cash at 15 per share. July 1 Sold 10,500 treasury shares for cash at 17 per share. Sept. 1 Sold 8,500 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.) Restate the entry for September 1, assuming the treasury shares were sold at 11 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)