Agler Corporation's balance sheet reported the following:

Capital stock outstanding, 6,000 shares, par $30 per share		$180,000
Paid-in capital in excess of par		83,100
Retained earnings		108,900

The following transactions occurred this year:

(a)		Purchased 180 shares of capital stock to be held as treasury stock, paying $61 per share.
(b)		Sold 160 of the shares of treasury stock at $67 per share.
(c)		Sold the remaining shares of treasury stock at $48 per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock