Yard Spray Inc. develops and produces spraying equipment for lawn maintenance and industrial uses. On January 31 of the current year, Yard Spray Inc. reacquired 9,500 shares of its common stock at $38 per share. On June 14,6,000 of the reacquired shares were sold at $41 per share, and on November 23,2,300 of the reacquired shares were sold at $41. a. Journalize the transactions of January 31 , June 14, and November 23 . If an amount box does not require an entry, leave it blank. b. What is the balance in Paid-In Capital from Sale of Treasury Stock on December 31 of the current year? $ c. What is the balance in Treasury Stock on December 31 of the current year? $ d. How will the balance in Treasury Stock be reported on the balance sheet? Pressure Pumps Corporation, a manufacturer of industrial pumps, reports the following results for the year ended January 31 , 20Y2 : Prepare a retained earnings statement for the fiscal year ended January 31, 20Y2