On January 2, 2016, Alpha Corporation issued 15,000 shares of $10 par value common stock for $15 per share. On March 1, 2016, Alpha reacquired 1,000 of these shares when they were trading $20 each. September 1, 2016, when the market was soaring, Alpha reissued 400 shares of treasury stock at the going market rate of $16 per share. Use this information to prepare the General Journal entry (without explanation) for September 1.