On January 1, Vermont Corporation had 48,200 shares of $10 par value common stock issued and outstanding. All 48,200 shares had been issued in a prior period at $20 per share. On February 1, Vermont purchased 910 shares of treasury stock for $24 per share and later sold the treasury shares for $19 per share on March 1. The journal entry to record the purchase of the treasury shares on February 1 would include a