Before Sunland 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 $89.200 $272.700 $86,600 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) (b) Bought 400 shares of treasury stock at S40 per share. Bought 300 shares of treasury stock at 543 per share. Sold 340 shares of treasury stock at $42 per share. Sold 110 shares of treasury stock at S38 per share. (c) (d) No. Account Titles and Explanation Debit Credit (a) Treasury Stock 16000 Cash 16000 (b) Treasury Stock 12900 Cash 12900 (c) Cash 14280 Pald-In Capital from Treasury Stock 680 Treasury Stock 13600 (d) Cash 4180 Pald-in Capital from Treasury Stock 220 Treasury Stock 4400