Before Gordon 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 $10.00 per share). Paid-in Capital in Excess of Par - C. S. Common Stock Retained Earnings $108,000 $220,000 $40,000 Instructions: 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 385 shares of treasury stock at $42 per share. (b) Bought 325 shares of treasury stock at $53 per share. (c) Sold 330 shares of treasury stock at $48 per share. (d) Sold 130 shares of treasury stock at $28 per share. (e) shares are outstanding now