On January 1,2022, the stockholders' equity section of Blue Spruce Corporation shows common stock ( $4 par value) $1,200,000; paid-in capital in excess of par $1,030,000; and retained earnings $1,190,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 52,000 shares for cash at $15 per share. July 1 Sold 10,000 treasury shares for cash at $17 per share. Sept. 1 Sold 9,000 treasury shares for cash at $14 per share. Journalize the treasury stock transactions. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are outomatically indented when amount is entered. Do not indent manually.) 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 ore automatically indented when amount is entered. Do not indent manually.)