Before Riverbed Ltd. engages in the treasury share transactions listed below, its general ledger reflects, among others, the following account balances (par value is 30 per share). Share Premium-Ordinary 91,700 Share Capital-Ordinary Retained Earnings 269,400 81,900 Record the treasury share transactions (given below) under the cost method of handling treasury shares; 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 treasury shares at 39 per share. (b) Bought 300 treasury shares at 45 per share. (c) Sold 350 treasury shares at 41 per share. (d) Sold 100 treasury shares at 37 per share.