Provide the necessary journal entries to record the following:

a. Fayette Corporation was granted a charter authorizing the issuance of 100,000 shares of $\$ 16$ par-value common stock.

b. The company issued 40,000 shares of common stock at $\$ 20$ per share.

c. The company reacquired 2,000 shares of its own stock at $\$ 22$ per share, to be held in treasury.

d. Another 2,000 shares of stock were reacquired at $\$ 24$ per share

e. Of the shares reacquired in (c), 800 were reissued for $\$ 26$ per share.

f. Of the shares reacquired in

(d) , 1,400 were reissued for $\$ 18$ per share.

g. Given the preceding transactions, what is the balance in the treasury stock account?