On January 1, 2022, the stockholders' equity section of Ayayai Corporation shows common stock ( $4 par value) $1,200,000; paid-in capital in excess of par $1,000,000; and retained earnings $1,150,000 JD occurred. Mar. 1 Purchased 47,000 shares for cash at $15 per share. July 1 Sold 10,000 treasury shares for cash at $17 per share. Sept. 1 Sold 9,000 treasury shares for cash at $14 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.) Sept. 1 \begin{tabular}{ll|} \hline Cash & 0 \\ \hline \end{tabular} 126000 Cash Paid-in Capital from Treasury Stock 9000 Treasury Stock 135000 Restate the entry for September 1, assuming the treasury shares were sold at $11 per share. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)