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 at $22 per share. Sold 4,000 shares at $15 per share. October 1 Instructions (a) Journalize the treasury stock transactions for 2019. (b) Prepare the Stockholders' Equity section of the balance sheet for Zupan Corporation at December 31, 2019. Assume net income was $110,000 for 2019