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 19,100 shares of its common stock at $20 per share. On June 14, 13,700 of the reacquired shares were sold at $25 per share, and on November 23, 4,000 of the reacquired shares were sold at $21