Sheridan Company had the following stockholders' equity as of January 1, 2025. Common stock, $5 par value, 18.,200 shares issued Paid-in capital in excess of par-common stock Retained earnings Total stockholders' equity During 2025, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Apr. 22 May 1 $91,000 299,000 320,000 $710,000 Sheridan repurchased 1,990 shares of treasury stock at a price of $17 per share. 850 shares of treasury stock repurchased above were reissued at $15 per share. 530 shares of treasury stock repurchased above were reissued at $15 per share. 580 shares of treasury stock repurchased above were reissued at $19 per share. Remaining treasury shares are retired. Prepare the journal entries to record the treasury stock transactions in 2025, assuming Sheridan uses the cost method. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record entries in the order displayed in the problem statement) Prepare the stockholders' equity section as of April 30, 2025. Net income for the first 4 months of 2025 was $126,200. (Enter account name only and do not provide descriptive information.)