Sarasota Company had the following stockholders equity as of January 1, 2020.

Common stock, $5 par value, 19,900 shares issued		$99,500
Paid-in capital in excess of parcommon stock		300,000
Retained earnings		315,000
Total stockholders equity		$714,500

During 2020, the following transactions occurred.

Feb. 1		Sarasota repurchased 2,170 shares of treasury stock at a price of $19 per share.
Mar. 1		730 shares of treasury stock repurchased above were reissued at $17 per share.
Mar. 18		520 shares of treasury stock repurchased above were reissued at $14 per share.
Apr. 22		590 shares of treasury stock repurchased above were reissued at $22 per share.

(a)

Prepare the journal entries to record the treasury stock transactions in 2020, assuming Sarasota 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 1Mar. 1Mar. 18Apr. 22
Mar. 1
Mar. 18
Feb. 1Mar. 1Mar. 18Apr. 22