On January 1, 2022, the stockholders' equity section of Novak Corporation shows common stock (5 6 par value) 5 1,800,000; paid in capital in excess of par $1.100,000; and retained earnings $ 1.170,000. During the year, the following treasury stock transactions occurred. Mar 1 Purchased 52,000 shares for cash at $ 15 per share. July 1 Sold 12.000 treasury shares for cash at $ 17 per share. Sept. 1 Sold 10,000 treasury shares for cash at $ 14 per share