Before Buckeye Communications Corp. engages in the treasury stock transactions listed below, its general ledger reflects, among others, the following account balances (par value $50).

Common Stock $120,000

Paid in Excess- Common Stock $36,000

Retained Earnings $30,000

Record the treasury stock transactions (given below) assuming a FIFO method for purchase/sale purposes under the COST METHOD.

(a) Bought 300 shares of treasury stock at $63 per share.

(b) Bought 150 shares of treasury stock at $67 per share.

(c) Sold 225 shares of treasury stock at $64 per share.

(d) Sold 120 shares of treasury stock at $58 per share.