Before Headland Corporation 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 $108,600 Common Stock $282,900 Retained Earnings $75,300 Record the treasury stock transactions (given below) under the cost method of handling treasury stock; use the FIFO method for purchase-sale purposes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) (a) Bought 390 shares of treasury stock at $39 per share. (b) Bought 290 shares of treasury stock at $45 per share. (c) Sold 330 shares of treasury stock at $41 per share. (d) Sold 110 shares of treasury stock at $37 per share. Debit Credit No. Account Titles and Explanation (a) (d)