Little Twinkle Enterprises issued 400,000 shares of its $1 par common stock for $13 during its first year of operations in 2020. In 2021, Little Twinkle completed the treasury stock transactions listed below. January 1: Reacquired 9,000 shares at $16. May 1: Sold 3,000 shares at $19. October 1: Sold 5,000 shares at $10. Under the cost method of accounting for treasury stock, the balance of treasure stock after the above transactions is: Little Twinkle Enterprises issued 400,000 shares of its $1 par common stock for $13 during its first year of operations in 2020. In 2021, Little Twinkle completed the treasury stock transactions listed below. January 1: Reacquired 9,000 shares at $16. May 1: Sold 3,000 shares at $19. October 1: Sold 5,000 shares at $10. Under the cost method of accounting for treasury stock, the October 1, 2021 sale of the treasury stock would