1) (20 POINTS) Agler Corporation's balance sheet reported the following: $150,000 Common stock outstanding. 5,000 shares 80,000 Paid-in capital in excess of par 100,000 Retained earnings The following transactions occurred this year. Make the entry to record the transactions: (a) Purchased 160 shares of capital stock to be held as treasury stock, paying $60 per share (6) (b) Sold 70 of the shares of treasury stock at $65 per share. (6) (c) Sold 50 shares of treasury stock at $50 per share. (4) (d) Retired the remaining shares of treasury stock. (4)