On january $1,2020,$ the stockholders equity section of Kingbird, Inc. shows common stock $($$$6$ par value$)$ $$1,800,000$; paid in capital in excess of par $$1,080,000$; and retained earnings of $$1,150,000.$ During the year, the following treasury stock transactions occured.

March $1$: Purchased $52,000$ shares for cash at $$15$ per share

July $1$: Sold $11,500$ treasury shares for cash at $$17$ per share

September $1$: sold $9500$ treasury shares for cash at $$14$ per share.

Journalize the treasury stock transactions.

March $1$:

Treasury Stock $780,000$

Cash $780,000$

July $1$:

Cash $195,500$

Treasury Stock $172,500($credit$)$

Paid$-$in Capital from Treasury Stock $23,000($credit$)$

Sept $1$:

Cash $133,000$

Paid in capital from treasury stock $9500($debited$)$

Treasury stock: $142,500($credited$).$

Restate the entry for September $1$st$,$ assuming the treasury shares were sold at $11$ dollars per share. There are four accounts.