The stockholders' equity section of Tresh Co.'s balance sheet at December 31, 2015 was as follows: Common stock- $10 par value (authorized 1,000,000 Shares, issued and outstanding 600,000 shares) Paid-in Capital in Excess of Par Retained Earnings $6,000,000 1,500,000 3,250,000 $10,750,000 Total The following stock transactions occurred during 2016; January 4: Tresh Co. repurchased 15,000 shares of its outstanding March 4: June 30: Required: Stock for $270,000 Tresh Co. sold 3,000 of the reacquired shares at $22 per share Tresh Co. sold 9,000 of reacquired shares for $16 per share. Prepare the journal entries for the Treasury Stock transactions