Journalizing treasury stock transactions Stock transactions for Careful Driving School, Inc., follow:

Mar 4

Issued 22,000 shares of $1 par common stock at $18 per share.

May 22

Purchased 1,400 shares of treasury stock—common at $11 per share.

Sep 22

Sold 500 shares of treasury stock—common at $24 per share.

Requirement

1. Journalize the transactions.