On January 1,2019, the stockholders' equity section of Smily Corporataion shows: Common stock ($5 par value) $1,500,000; paid-in capital in excess of par value $1,000,000; and retained earnings $1,200,000. During the year, the following treasury stock transactions occured.

Mar. 1 Purchased 30,000 shares for cash at $20 per share.

July. 1 Sold 6,000 treasury shares for cash at $27 per share.

Sept. 1 Sold 5,000 treasury shares for cash at $9 per share.

1) Journalize the treasury stock transactions