Answer:
treasury stock    382,000 debit
              cash                  382,000 credit
cash          342,500 debit
   treasury stock               274,000 credit 
  additional paid-in TS       68,500 credit
cash          84,000 debit
   treasury stock                80,000 credit 
  additional paid-in TS         4,000 credit
additional paid-in TS 72,500
Treasury Stock           28,000
<em>The Treasury Stock will be reported as a decrease to the equity.</em>
Explanation:
19,100 shares x $20 per share = 382,000
13,700 shares x $20 per share = 274,000
13,700 shares x $25 per share = 342,500
additional paid-in = 68,500
4,000 shares x $21 per share  =     84,000
4,000 shares x $20 per share =    (80,000)
           additional paid-in                   4,000
68,500 + 4,000 = 72,500 additional paid-in TS
TS 382,000 - 274,000 - 80,000 = 28,000