Yates Corporation has the following stockholders' equity accounts on January 1,2018: Common Stock, $10 par value $1,500,000 Paid-in Capital in Excess of Par 200,000 500,000 Retained Earnings $2.200,000 Total Stockholders' Equity The company uses the cost method to account for treasury stock transactions. During 2018, the following treasury stock transactions occurred 1 Purchased 10,000 shares at $19 per share April 1 Sold 4,000 shares at $22 per share. August October 1 Sold 2,000 shares at $15 per share. Journalize the treasury stock transactions for 2018. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Apr. 1 190,000 Treasury Stock Cash 190,000 Aug. 1 Cash 88,000 76,000 Treasury Stock Paid-in Capital from Treasury Stock 12,000 Oct. 1 Cash 30,000 Paid-in Capital from Treasury Stock 8,000 Treasury Stock 38,000 Prepare the Stockholders' Equity section of the balance sheet for Yates Corporation at December 31,2018. Assume net income was $110,000 for 2018. (Enter the account name only and do not provide the descriptive information provided in the question.) YATES CORPORATION Balance Sheet (Partial) December 31, 2018 Stockholders' Equity Paid-in Capital Capital Stock Common Stock Additional Paid-in Capital