I need the answer complete and in computer, no handwritten please.

On January 1, 2019, the stockholders equity section of ETT Inc. shows common stock ($5 par value) $1,500,000; paid-in capital in excess of par $1,000,000; and retained earnings $980,000. During the year, the following treasury stock transactions occurred. Mar. 1 Purchased 50,000 shares for cash at $16 per share. July 1 Sold 10,000 treasury shares for cash at $18 per share. Sept. 1 Sold 8,000 treasury shares for cash at $15 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