A company has 10,000 shares of $10 par common stock outstanding. (a) Purchased 1,000 shares of treasury stock at $12. The treasury stock is accounted for by the cost method. There were no previous purchases of treasury shares. (b) Sold 500 shares of treasury stock at $15. (c) Purchased equipment for $75,000, paying $25,000 in cash and issuing 4,000 shares of common stock for the remaining. (d) Sold 500 shares of treasury stock at $11. Required: Prepare entries to record the above transactions. Refer to the Chart of Accounts for exact wording of account titles.