The stockholders' equity section of Splish Brothers Inc. balance sheet at December 31, 2019, appears below:

Stockholders' equity
Paid-in capital
Common stock, $ 10 par value, 470,000 shares authorized; 370,000 issued and outstanding		$ 3,700,000
Paid-in capital in excess of par		1,290,000
Total paid-in capital		4,990,000
Retained earnings		960,000
Total stockholders' equity		$ 5,950,000

During 2020, the following stock transactions occurred:

Jan. 18		Issued 90,000 shares of common stock at $ 24 per share.
Aug. 20		Purchased 23,000 shares of Splish Brothers Inc. common stock at $ 27 per share to be held in the treasury.

Prepare the journal entries to record the above stock transactions. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 18Aug. 20	enter an account title to record the issuance of 80000 shares of common stock	enter a debit amount	enter a credit amount
	enter an account title to record the issuance of 80000 shares of common stock	enter a debit amount	enter a credit amount
	enter an account title to record the issuance of 80000 shares of common stock	enter a debit amount	enter a credit amount
choose a transaction date Jan. 18Aug. 20	enter an account title to record the purchase of 20000 shares of treasury stock at cost	enter a debit amount	enter a credit amount
	enter an account title to record the purchase of 20000 shares of treasury stock at cost	enter a debit amount	enter a credit amount

List of Accounts

Prepare the stockholders' equity section of the balance sheet for Splish Brothers Inc. at December 31, 2020. Assume that net income for the year was $ 155,000 and that no dividends were declared. (Enter account name only and do not provide descriptive information.)

SPLISH BROTHERS INC. Balance Sheet (Partial) For the Year Ended December 31, 2020For the Month Ended December 31, 2020December 31, 2020
select an opening section name Stockholders' EquityTotal Paid-in CapitalAdditional Paid-in CapitalCommon StockTotal Paid-in Capital and Retained EarningsPaid-in CapitalTotal Stockholders' EquityIn Excess of Par ValueTreasury StockRetained EarningsCapital Stock
select an opening subsection name Treasury StockCapital StockAdditional Paid-in CapitalPaid-in CapitalTotal Paid-in CapitalCommon stockStockholders' EquityRetained EarningsTotal Paid-in Capital and Retained EarningsTotal Stockholders' EquityIn Excess of Par Value
select a name of the subordinate part one of this subsection Paid-in CapitalStockholders' EquityCommon StockRetained EarningsIn Excess of Par ValueTotal Stockholders' EquityTotal Paid-in CapitalAdditional Paid-in CapitalCapital StockTreasury StockTotal Paid-in Capital and Retained Earnings
select a balance sheet item Common StockRetained EarningsIn Excess of Par ValueAdditional Paid-in CapitalStockholders' EquityCapital StockPaid-in CapitalTreasury StockTotal Paid-in CapitalTotal Paid-in Capital and Retained EarningsTotal Stockholders' Equity		$ enter a dollar amount
select a name of the subordinate part two of this subsection Retained EarningsPaid-in CapitalTotal Paid-in Capital and Retained EarningsTreasury StockCommon StockAdditional Paid-in CapitalStockholders' EquityCapital StockIn Excess of Par ValueTotal Stockholders' EquityTotal Paid-in Capital
select a balance sheet item Total Paid-in CapitalAdditional Paid-in CapitalPaid-in CapitalCapital StockStockholders' EquityIn Excess of Par ValueRetained EarningsTreasury StockTotal Stockholders' EquityCommon StockTotal Paid-in Capital and Retained Earnings		enter a dollar amount
select a closing subsection name Capital StockRetained EarningsIn Excess of Par ValueStockholders' EquityTotal Paid-in Capital and Retained EarningsCommon StockAdditional Paid-in CapitalPaid-in CapitalTreasury StockTotal Stockholders' EquityTotal Paid-in Capital		enter a subtotal of the two previous amounts
select a balance sheet item Total Stockholders' EquityAdditional Paid-in CapitalRetained EarningsPaid-in CapitalCommon StockStockholders' EquityTotal Paid-in CapitalIn Excess of Par ValueCapital StockTotal Paid-in Capital and Retained EarningsTreasury Stock		enter a dollar amount
select a summarizing line for this part of the statement Total Stockholders' EquityAdditional Paid-in CapitalCapital StockIn Excess of Par ValueTotal Paid-in Capital and Retained EarningsTotal Paid-in CapitalStockholders' EquityTreasury StockCommon StockPaid-in CapitalRetained Earnings		enter a subtotal amount for this part of the statement
select between addition and deduction AddLess: select a balance sheet item Capital StockAdditional Paid-in CapitalTotal Paid-in CapitalTreasury StockStockholders' EquityTotal Paid-in Capital and Retained EarningsIn Excess of Par ValueRetained EarningsCommon StockTotal Stockholders' EquityPaid-in Capital		enter a dollar amount
select a closing section name Total Stockholders' EquityPaid-in CapitalAdditional Paid-in CapitalIn Excess of Par ValueTotal Paid-in Capital and Retained EarningsTotal Paid-in CapitalCommon StockStockholders' EquityTreasury StockRetained EarningsCapital Stock		$ enter a total amount for this section