On january 1, 2001, sunshine corporation had 40000 shares of$10 par value common stock issued and outstanding. all 40,000shares had been issued in the prior period at $20 per share.Onfeburaray 1, 2001. sunshine purchased 2000 shares of treasurystock for $23 per share and later sold the treasury shares for $ 21per share on march1 , 2001. What is the journal entry to record the purchase of treasury stockon feburary 1, 2001 ?