Before Cheyenne Corporation engages in the treasury stock transactions listed below, its general ledger reflects, among others, the following account balances (par value of its stock is $30 per share).

Paid-in Capital in Excess of ParCommon Stock		Common Stock		Retained Earnings
$108,500		$266,400		$76,300

Record the treasury stock transactions (given below) under the cost method of handling treasury stock; use the FIFO method for purchase-sale purposes.

(a)		Bought 400 shares of treasury stock at $40 per share.
(b)		Bought 290 shares of treasury stock at $44 per share.
(c)		Sold 350 shares of treasury stock at $42 per share.
(d)		Sold 110 shares of treasury stock at $38 per share.