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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)