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cant figure out last part, thank you

On March 15, Sweet Company acquired 23,000 shares of its own $1 par value common shares at a cost of $20 per share. Sweet had
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Answer #1

Journal entry

Account October 19
Cash (23000-8000)*12 180000
Additional paid in capital From treasury Stock transaction 40000
Retained earnings 80000

Treasury stock (15000*20)

300000
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