Before: engages in the following treasury stock transactions, 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 Par-Common Stock $103,500 Common Stock $260,700 Retained Earnings $82,700 Record the treasury stock transactions (given below) under the cost method of handling treasury stock; use the FIFO method for purchase-sale purposes (a) (b) (c) (d) Bought 370 shares of treasury stock at $40 per share. Bought 290 shares of treasury stock at $44 per share. Sold 340 shares of treasury stock at $42 per share. Sold 100 shares of treasury stock at $38 per share. Debit Credit No. Account Titles and Explanation (a) (b) (c) (d)