On January $1,2020,$ the stockholders' equity section of Sheffield Corporation shows: Common stock $($ $$5$ par value$)$ $$1,490,000$; paidin capital in excess of par value $$39,600$; and retained earnings $$1,315,000.$ During the year, the following treasury stock transactions occurred.

Mar. $1$ Purchased $38,000$ shares for cash at $$20$ per share.

July $1$ Sold $6,600$ treasury shares for cash at $$26$ per share.

Sept. $1$ Sold $5,400$ treasury shares for cash at $$18$ per share.

$($a$)$

Journalize the treasury stock transactions. $($List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Mar. $1$

Account Titles and Explanation

$$

$$

$$

$$

$$

$$

$$

$$

Debit

$$

$$

$$

$$

$\stackrel{}{x}$

$$

$$

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