Before Marin 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
$91,700		$269,400		$81,900

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 0 for the amounts.)

(a)		Bought 390 shares of treasury stock at $39 per share.
(b)		Bought 300 shares of treasury stock at $45 per share.
(c)		Sold 350 shares of treasury stock at $41 per share.
(d)		Sold 100 shares of treasury stock at $37 per share.