At its date of incorporation, Glean, Inc., issued 100,000 shares of its $10 par common stock at $11 per share. During the current year, Glean acquired 30,000 shares of its common stock at a price of $16 per share. Subsequently, half of these treasury stocks were reissued at a price of $12 per share. Record the treasury stock related transactions using: Cost method b. Par-value method a