On January 1, 2020, the stockholders equity section of Bramble Corporation shows: Common stock ($5 par value) $1,480,000; paid-in capital in excess of par value $38,400; and retained earnings $1,340,000. During the year, the following treasury stock transactions occurred.

Mar.	1		Purchased 31,500 shares for cash at $21 per share.
July	1		Sold 6,400 treasury shares for cash at $27 per share.
Sept.	1		Sold 5,100 treasury shares for cash at $19 per share.

Journalize the treasury stock transactions. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not. indent manually.)