Pearl Company had the following stockholders' equity as of January 1, 2020. Common stock, $5 par value, 21,100 shares issued Paid-in capital in excess of par-common stock Retained earnings Total stockholders equity $105,500 304,000 317,000 $726,500 During 2020, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Apr. 22 Pearl repurchased 2,020 shares of treasury stock at a price of $21 per share. 740 shares of treasury stock repurchased above were reissued at $19 per share. 520 shares of treasury stock repurchased above were reissued at $14 per share. 550 shares of treasury stock repurchased above were reissued at $23 per share. te Account Titles and Explanation Debit Credit 1 Treasury Stock 42420 Cash 14060 Cash 14060 Retained Earnings 1 Treasury Stock 18 Cash Retained Earnings Treasury Stock pr. 22 Cash Treasury Stock Pald-In Capital from Treasury Stock