Swifty 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 $225,000, and Retained Earnings $100,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 6,500 shares at \$8 per share. June 1 Sold 1,500 shares at \$12 per share. Sept. 1 Sold 2,000 shares at $10 per share. Dec. 1 Sold 1,000 shares at \$7 per share