9 Percy Corporation was organized on January 1, 2021, with an authorization of 1,200,000 shares of common stock with a par value of $2 per share. During 2021, the corporation had the following capital transactions: January 5 issued 60,000 shares @ $5 per share July 28 purchased 8,000 shares @ $8 per share December 31 sold the 8,000 shares held in treasury @ $6 per share Make the journal entry to record the sale of the 8,000 treasury shares