P11-2A Greeve Corporation had the following stockholders’ equity accounts on January 1, 2011: Common Stock ($1 par) $400,000, Paid-in Capital in Excess of Par Value $500,000, and Retained Earnings $100,000. In 2011, the company had the following treasury stock transactions.

Mar. 1 Purchased 5,000 shares at $7 per share.
June 1 Sold 1,000 shares at $10 per share.
Sept. 1 Sold 2,000 shares at $9 per share.
Dec. 1 Sold 1,000 shares at $5 per share.

Greeve Corporation uses the cost method of accounting for treasury stock. In 2011, the company reported net income of $60,000.