on january 1, vermont corporation had 41,300 shares of $10 par value common stock issued and outstanding. all 41,300 shares had been issued in a prior period at $20 per share. on february 1, vermont purchased 1,180 shares of treasury stock for $27 per share and later sold the treasury shares for $21 per share on march 1. the journal entry to record the purchase of the treasury shares on february 1 would include a