Zupan Corporation has the following stockholders' equity accounts on January 1, 2019: 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 2019. the following treasury stock transactions occurred: April 1 Purchased 10,000 shares at $18 per share. August 1 Sold 4,000 shares al 522 per share, October 1 Sold 4.000 shares at $15 per share Instructions la Joumalize th treasury stock transactions for 2019 b) Prepare the Stockholders Eqully section of the balance sheet for Zupan Corporation at Deceber 31, 2019. Assume net income was $110.000 for 2019