Hi, please help with part b! Please provide detailed solution of how you get this answer! Thank you!

Problem 15-2 (Part Level Submission) Marin Company had the following stockholders' equity as of January 1, 2017. Common stock, $5 par value, 19,100 shares issued Paid-in capital in excess of par-common stock Retained earnings $95,500 304,000 314,000 $713,500 Total stockholders' equity During 2017, the following transactions occurred. Feb. 1 Marin repurchased 2,150 shares of treasury stock at a price of $20 per share. Mar. 1 720 shares of treasury stock repurchased above were reissued at $18 per share. Mar. 18 530 shares of treasury stock repurchased above were reissued at $13 per share. Apr. 22630 shares of treasury stock repurchased above were reissued at $22 per share