On January 1, Vermont Corporation had 39,500 shares of $8 par value common stock issued and outstanding. All 39,500 shares had been issued in a prior period at $19 per share. On February 1, Vermont purchased 950 shares of treasury stock for $24 per share and later sold the treasury shares for $20 per share on March 1.

The journal entry to record the purchase of the treasury shares on February 1 would include a