Yunger Corporation has the following equity accounts on January 1, 2014: 
The company uses the cost method to account for treasury share transactions. During 2014, the following treasury share transactions occurred: 
Instructions
(a) Journalize the treasury share transactions for 2014.
(b) Prepare the Equity section of the statement of financial position for Yunger Corporation at December 31, 2014. Assume net income was $110,000 for 2014.
Definitions:
Global Strategy
A comprehensive plan developed by businesses to operate and compete on an international scale.
Reshoring
The practice of bringing manufacturing and services back to a country from overseas, driven by factors such as cost, quality, and supply chain reliability.
High Costs
Expenses that are significantly above average, often impacting profitability or affordability.
Technological Conditions
The state and evolution of technology within an industry or environment, impacting operations and competitiveness.
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