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Problem 13-2A Fechter Corporation had the following stockholders' equity accounts on January 1, 2017: Common Stock ($5 par) $543,250, Paid-in Capital in Excess of Par-Common Stock $207,320, and Retained Earnings $103,660. In 2017, the company had the following treasury stock transactions. Mar 1 5,750 shares at $8 per share. une 1 Sold 1,200 shares at $12 per share. Sept.1 Sold 1.090 shares at $11 per share. Dec. 1 Sold 1.020 shares at R6 per share. Fechter Corporation uses the cost method of accounting for treasury stock. In 2017, the company reported net income of $32,300. Journalize the treasury stock transactions, and prepare the closing entry at December 31, 2017, for net income. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when a is entered. Do not mount indent manually.) Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. Post to these accounts using J10 as the posting reference. (Post entries in the order of journal entries presented in the previous part.) Paid-in Capital from Treasury Stock Treasury Stock