Waterport Sales' corporate charter authorized the firm to sell 800,000 shares of $10 par common stock. At the beginning of 2013, Waterport sold 246,100 shares and reacquired 1,650 of those shares. The reacquired shares were held as treasury stock. During 2013, Waterport sold an additional 16,300 shares and purchased 3,100 more treasury shares. What is the journal entry for this?