Skysong Company had the following stockholders equity as of January 1, 2017.

Common stock, $5 par value, 18,400 shares issued		$92,000
Paid-in capital in excess of parcommon stock		303,000
Retained earnings		318,000
Total stockholders equity		$713,000

During 2017, the following transactions occurred.

Feb. 1		Skysong repurchased 2,100 shares of treasury stock at a price of $17 per share.
Mar. 1		880 shares of treasury stock repurchased above were reissued at $15 per share.
Mar. 18		480 shares of treasury stock repurchased above were reissued at $14 per share.
		Apr. 22 610 shares of treasury stock repurchased above were reissued at $20 per share. Question- Prepare the stockholders equity section as of April 30, 2017. Net income for the first 4 months of 2017 was $135,000.