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

Common stock, $5 par value, 19,100 shares issued		$95,500
Paid-in capital in excess of parcommon stock		304,000
Retained earnings		314,000
Total stockholders equity		$713,500

During 2020, the following transactions occurred.

Feb. 1		Stellar repurchased 2,150 shares of treasury stock at a price of $20 per share.
Mar. 1		720 shares of treasury stock repurchased above were reissued at $18 per share.
Mar. 18		530 shares of treasury stock repurchased above were reissued at $13 per share.
Apr. 22		630 shares of treasury stock repurchased above were reissued at $22 per share.

Date Account Titles and Explanation Debit Credit Mar. 1 Mar. 18 Automaten of 2