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Part A Date Account title and esplanation Cash (Purchased 2,000 shares of treasury 1-Feb-2017 Treasury stock(2,000X19 per share)1-0 !Debit(S)-1 Credit (S) 38,000 38,000 stock at $19 per share for cash.) 1-Mar-2017 Cash (800 X 17 per share) 13,600 1,600 15,200 Treasury Stock (Sold 800 treasury shares at $17 per share.) 18-Mar-2017 Cash (500 X 14 per share) 7,000 2,500 Retained Earnings (500 X 5 per share) 9,500 Treasury Stock share.) Treasury Stock (600 X19 per share) (Sold 500 treasury shares at $14 per 22-Apr-2017 Cash (600 X 20 per share) 12,000 11.400 600 Paid-in capital from Ireasury Stock Sold 600 treasury shares at $20 per share.) Part B C Company Stockholders' Equity December 31, 2017 capital stock Common stock, $5 par value 20,000 shares issued 19,900 shares outstanding Additional paid in capital In excess of par- common stock In excess of par- treasury Total paid in capital Retained eamings Total paid in capital and retained earnings Less: treasury stock, 1000 shares at cost Note 2 Total stock holders' equity 100,000 300,000 600 400,600 445,900 846.500 (1900) 844,600 Note 1