On January 1,2022, the stockholders' equity section of Splish Brothers Inc. shows common stock ( $5 par value) $1,500,000; paid-in capital in excess of par $1,020,000; and retained earnings $1,210,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 47,000 shares for cashat $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. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities an enter 0 for the amounts.)