A company reported the following stockholders' equity on January $1$ of the current year:Prepare journal entries for the following selected transactions.

March $1$ Purchased $10,000$ shares of its own stock for $$18$ cash per share.

May $5$ Sold $4,000$ shares of its treasury stock for $$18$ cash per share.

October $12$ Sold $2,000$ shares of its treasury stock for $$19$ cash per share.

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[\backslash$gamma $,1,$March $01,$Treasury stock,$180,000,],[,,$Cash,,$180,000],[>,2,$May $05,$Cash,,$],[,,$Retained earnings,,$],[,,$Treasury stock,,$],[2,3,$October $12,$Cash,$38,000,],[,,$Treasury stock,,$36,000],[,,$Paid$-$in capital, treasury stock,,$2,000]]$