Clemson Company had the following stockholders’ equity as of January 1, 2020. Common stock, $5 par value, 20,000 shares issued $100,000
Paid-in capital in excess of par—common stock 300,000
Retained earnings 320,000
Total stockholders’ equity $720,000

During 2020, the following transactions occurred.

Feb. 1 Clemson repurchased 2,000 shares of treasury stock at a price of $19 per share.
Mar. 1 800 shares of treasury stock repurchased above were reissued at $17 per share.
Mar. 18 500 shares of treasury stock repurchased above were reissued at $14 per share.
Apr. 22 600 shares of treasury stock repurchased above were reissued at $20 per share.

Required:
Prepare the journal entries to record the treasury stock transactions in 2020.