On January 1, Zip Manufacturing Corporation purchased 140,500 shares of its own previously issued $5 par common stock for $15 per share. On Apirl 1. Zip Manufacturing Corporation sells 105,000 af the treasury stock for $16 per share. On June 1, Zip Manufacturing Corporation sells 16,000 of the treasury stock for $8 pershare. Prepare journal entries for each date (January 1. April 1, and June 1)