werner corporation has the following stockholders' equity accounts on january 1 2018

comon stock , 10$ per par value......................................$1.500.000

paid in capital in excess of par..........................................$200.000

retained earnings ...........................................................$500.000

total stockholders' equity .............................................$2.200.000

the company uses the cost method to account for treasury transactions during 2018 the following treasury stock transactions occured

april1 purchased 9000 shares at 16$ per share

august 1 sold 3.000 at 18$ per share

october 1 sold 3.000 at 15$ per share

journalize the treasury stock transactions for 2018