On April 10, 2022, Amelia Inc. purchased 1,800 shares of its own common stock in the market for $23 per share. On September 28, 2022, the company sold 700 of these shares in the open market at a price of $26 per share.

Required:
Use the horizontal model (or write the entry) to show the effects on Amelia Inc.’s financial statements of:
a. The purchase of the treasury stock on April 10, 2022.
b. The sale of the treasury stock on September 28, 2022.