On January 1. 2022, the stockholders' equity section of Whispering Winds Corporation shows common sfock (\$6 par value) $1,800,000; paid-in capital in excess of par $1,080,000; and retained earnings $1,150,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 52,000 shares for cash at $15 per share. July 1 Sold 11.500 treasury shares for cash at $17 per share. Sept. 1 Sold 9,500 treasury shares for cash at $14 per share. 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.)