Agler Corporation's balance sheet reported the following: Capital stock outstanding, 4,000 shares, par $30 per share $120,000 Paid-in capital in excess of par 75,000 Retained earnings 90,000 The following transactions occurred this year:

(a) Purchased 180 shares of capital stock to be held as treasury stock, paying $58 per share.

(b) Sold 140 of the shares of treasury stock at $65 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.