27. Treasury stock. Agler Corporation's balance sheet reported the following: Capital stock outstanding, 5,000 shares, par $30 per share Paid-in capital in excess of par $150,000 80,000 100,000 Retained earnings The following transactions occurred this year: (a) Purchased 200 shares of capital stock to be held as treasury stock, paying $60 per sha (b) Sold 150 of the shares of treasury stock at $65 per share. (c) Sold the remaining shares of treasury stock at $50 per share. Instructions Prepare the journal entry for these transactions under the cost method of accounting for treasury stock