Sarasota Corporation had the following stockholders' equity accounts on January 1, 2022; Common Stock (\$5 par) $500,000, Paid-in Capital in Excess of Par-Common Stock $185,000, and Retained Earnings $100,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 7,000 shares at $8 per share. June 1 Sold 1,500 shares at $13 per share. Sept. 1 Sold 2,000 shares at $11 per share, Dec. 1 Sold 1,000 shares at $6 per share