On January 1, 2022, the stockholders' equity section of Splish Brothers Inc. shows common stock ($5 par value) $1,500,000; paid-in capital in excess of par $1,020,000; and retained earnings $1,210,000. During the year, the following treasury stock transactions occurred. Mar. 1 July 1 Sept. 1 Purchased 47,000 shares for cash at $15 per share. Sold 10,000 treasury shares for cash at $17 per share. Sold 9,000 treasury shares for cash at $14 per share. Restate the entry for September 1, assuming the treasury shares were sold at $12 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date: Account Titles and Explanation Sept. 1 Debit Credit