A company has 10,000 shares of $10 par common stock outstanding. Present entries to record the following: (a) Purchased 1,000 shares of treasury stock at $13. The treasury stock is accounted for by the cost method. (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 equipment. (d) Sold 500 shares of treasury stock at $11