Prior to June 30, a company has never had any treasury stock transactions. The company repurchased 190 shares of its $1 par common stock on June 30 for $38 per share. On July 20, it reissued 90 of these shares at $45 per share. On August 1, it reissued 75 of the shares at $37 per share. What is the journal entry necessary to record the reissuance of treasury stock on July 20?