Question: On January 2 , 2 0 2 0 , Liberty Corporation was authorized to issue 1 0 0 , 0 0 0 shares of $

On January 2,2020, Liberty Corporation was authorized to issue 100,000 shares of $5 par value common stock. Liberty issued 20,000 shares of common stock on January 15,2020, at $15 per share.
On June 30,2020, the corporation purchased 2,200 common shares for the treasury at $18 per share.
On September 20,2020, the corporation sold 800 treasury shares at $21 per share.
On November 3,2020, the corporation sold 500 treasury shares at $17 per share.
On December 15,2020 the corporation sold 400 treasury shares at $13 per share.
The journal entry to record the resale of treasury stock on December 15,2020 includes

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