On January $2,2020,$ Liberty Corporation was authorized to issue $100,000$ shares of $$5$ par value common stock. Liberty issued $20,000$ shares of common stock on January $15,2020,$ at $$15$ per share.

On June $30,2020,$ the corporation purchased $2,200$ common shares for the treasury at $$18$ per share.

On September $20,2020,$ the corporation sold $800$ treasury shares at $$21$ per share.

On November $3,2020,$ the corporation sold $500$ treasury shares at $$17$ per share.

On December $15,2020$ the corporation sold $400$ treasury shares at $$13$ per share.

The journal entry to record the resale of treasury stock on December $15,2020$ includes