Yohnalasse Corporation has the following stockholders' equity accounts on January 1, 2020:

Common Stock, $10 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 stock transactions. During 2020, the following treasury stock transactions occurred:

April	1	Purchased 10,000 shares at $18 per share.
August	1	Sold 4,000 shares at $22 per share.
October	1	Sold 4,000 shares at $15 per share.

Journalize the treasury stock transactions for 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Oct. 1 ance Sheet (Partia