On January 1, 2021, the stockholders' equity section of Seef Inc. was as follows: Common stock ($10 par value) $400.000, paid-in (contributed) capital in excess of par value $200,000 and retained earnings $150,000. During the year, the following treasury stock transactions occurred March 5: Purchased 6,000 shares for cash at $10 per share April 25: Sold 4,000 treasury shares for cash at $18 per share. June 25: Sold 2.000 treasury shares for cash at $11 per share Required: Prepare joumal entries to record the above treasury stock transactions