Before Windsor 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 ParCommon 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 0 for the amounts.)

(a)		Bought 400 shares of treasury stock at $40 per share.
(b)		Bought 300 shares of treasury stock at $43 per share.
(c)		Sold 340 shares of treasury stock at $42 per share.
(d)		Sold 110 shares of treasury stock at $38 per share.