Blue Company had the following stockholders' equity as of January 1, 2025. Common stock, $5 par value, 20,800 shares issued $104,000 Paid-in capital in excess of par-common stock 306,000 Retained earnings 320,000 Total stockholders' equity $730,000 During 2025, the following transactions occurred. Feb. 1 Mar. 1 Blue repurchased 2,040 shares of treasury stock at a price of $18 per share. 750 shares of treasury stock repurchased above were reissued at $16 per share. Mar. 18 Apr. 22 May 1 500 shares of treasury stock repurchased above were reissued at $13 per share. 550 shares of treasury stock repurchased above were reissued at $19 per share. Remaining treasury shares are retired. (a) Prepare the journal entries to record the treasury stock transactions in 2025, assuming Blue uses the cost method. (List all debit entries before credit entries. Credit account titles are automatically indented when the 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. Record entries in the order displayed in the problem statement.) Date Account Titles and Explanation Debit Credit