Before Wildhorse 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 Excess of Par-Common stock is $99000 296,100 Retained Earnings 76,300 Record the treasury stock transactions (given below) under the cost method of handling treasury stock; use the FIFO method for purchase-sale purposes a. Bought 400 shares of treasury stock at $40 per share. b. Bought 290 shares of treasury stock at $45 per share. C. Sold 370 shares of treasury stock at $42 per share. D. Sold 110 shares of treasury stock at $38 per share.