On January 1, West Company had outstanding 10,000 shares of $10 par common stock, which had been originally issued at an average price of $35 per share. During the year, West engaged in the following treasury stock transactions:

1. Reacquired 1,000 shares of its common stock for $33 per share.

2. Reissued 600 shares of the treasury stock for $35 per share.

3. Reissued 300 shares of the treasury stock for $32 per share.

4. Retired the remaining 100 shares of treasury stock.