Before Pronghorn 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 $91,100 $265,200 $87,300 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 $40 per share. (b) Bought 280 shares of treasury stock at $44 per share. (c) Sold 370 shares of treasury stock at $42 per share. (d) Sold 110 shares of treasury stock at $38 per share. No. Account Titles and Explanation (a) Debit Credit (b) P (d) M