Before Pearl 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 Common Stock Retained Earnings $103,500 $260,700 $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. (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 for the amounts.) (a) Bought 370 shares of treasury stock at $40 per share. (b) Bought 290 shares of treasury stock at $44 per share. (c) Sold 340 shares of treasury stock at $42 per share. (d) Sold 100 shares of treasury stock at $38 per share. Debit Credit No. Account Titles and Explanation (a) (b) (c) (d)