restate the entry for september 1 assuming the treasury shares were sold at 12 per s 618658

On January 1, 2014, the stockholders’ equity section of Newlin Corporation shows common stock ($5 par value) $1,500,000; paid-in capital in excess of par $1,000,000; and retained earnings $1,200,000. During the year, the following treasury stock transactions occurred.

Mar. 1

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restate the entry for september 1 assuming the treasury shares were sold at 12 per s 618658
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Purchased 50,000 shares for cash at $15 per share.

July 1

Sold 10,000 treasury shares for cash at $17 per share.

Sept. 1

Sold 8,000 treasury shares for cash at $14 per share.

Instructions

(a)Journalize the treasury stock transactions.

(b)Restate the entry for September 1, assuming the treasury shares were sold at $12 per share.

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