Record in T accounts the following stock transactions of Pigua Corporation, which represent all the company's treasury stock transactions during 2011:

May 5 Purchased 1,600 shares of its own $2 par value common stock for $40 per share, the current market price.

17 Sold 600 shares of treasury stock purchased on May 5 for $44 per share.

21 Sold 400 shares of treasury stock purchased on May 5 for $40 per share.

28 Sold the remaining 600 shares of treasury stock purchased on May 5 for $38 per share.