Arsenal FC$\text{'}$s balance sheet shows:

Common stock, $$1$ par $$5,000,000$

Paid$-$in capital in excess of par $,36,000,000$

Paid$-$in capital $-$ Share repurchases $,200,000$

Retained earnings $3,800,000$

Transactions impacting Equity for the period:

$($a$)$ Repurchased $70,000$ shares of its common stock at $$124$ a share.

$($b$)$ Reissued $20,000$ treasury shares at $$93$ a share.

$($c$)$ Reissued $30,000$ treasury shares at $$108$ a share.

$($d$)$ Reissued $10,000$ treasury shares at $$128$ a share.

$($e$)$ Repurchased $50,000$ shares of common stock at $$105.$

Required:

Write the journal entries for a$-$e using the Cost$($Treasury$)$ Method.

What is the balance of Treasury Stock, PIC$-$SR$,$ and R$/$E after these events?

Write the journal entries for a$-$e using the Retirement method.

What is the balance of Treasury Stock, PIC$-$SR$,$ and R$/$E after these events?