Pearl Company had the following stockholders' equity as of January 1, 2020. Common stock, $5 par value, 21,100 shares issued $ 105,500 304,000 Paid-in capital in excess of par-common stock Retained earnings 317,000 Total stockholders' equity $ 726,500 During 2020, the following transactions occurred. Feb. 1 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. Mar. 1 Mar. 18 520 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. Apr. 22 Prepare the journal entries to record the treasury stock transactions in 2020, assuming Pearl uses the cost method. (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 titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 1 Mar. 18 >