Given the following stockholders' equity:

Common Stock, $6 par value, authorized 106,000 shares, 82,000 shares issued and outstanding

..................................................................................................$ 492,000

Retained Earnings..............................................................................540,000

Total Stockholders' Equity................................................................$1,032,000

Journalize the following entries:

201X

Apr. 3 Issued 5,400 shares at $14 per share.

9 Reacquired 200 shares at $9 per share.

15 Reissued 107 shares of treasury stock at $12 per share.

17 Reissued 48 shares of treasury stock at $6 per share.