The following information is available concerning the common stock of Able Corporation on January 1, 2020. The par value is $5 per share. Issued Outstanding 200,000 200,000 Jan1 The following occurred during 2020: Jan 10 - Purchased 15,000 shares of treasury stock for $20 per share. Marl- Issued 20,000 shares of common stock May 1 - Sold 10,000 shares of treasury stock for $25 per share Dec 31 - Sold 5,000 shares of treasury stock for $18 per share Instructions: a. Complete the chart to calculate the number of shares issued and outstanding as of December 31, 2020. b. In the space below, prepare the journal entries for January 10, May 1 and December 31 for the treasury stock transactions only