On January 1, 2022, the stockholders equity section of Martinez Corporation shows common stock ($7 par value) $2,100,000; paid-in capital in excess of par $1,010,000; and retained earnings $1,220,000. During the year, the following treasury stock transactions occurred.

Mar. 1 Purchased 51,000 shares for cash at $15 per share.

July 1 Sold 10,000 treasury shares for cash at $17 per share.

Sept. 1 Sold 8,000 treasury shares for cash at $14 per share.

Restate the entry for September 1, assuming the treasury shares were sold at $12 per share. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
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