Blue Corporation is authorized to issue 52,000 shares of $5 par value common stock. During 2025, Blue took part in the following selected transactions.

a. Issued 4,600 shares of stock at $45 per share, less costs related to the issuance of the stock totaling $7,600.

b. Issued 1,200 shares of stock for land appraised at $52,000. The stock was actively traded on a national stock exchange at approximately $46 per share on the date of issuance.

c. Purchased 460 shares of treasury stock at $40 per share. The treasury shares purchased were issued in 2021 at $37 per share.

d. Retired the treasury shares purchased in part (c).

do full Journal Entries for part D which will contain 4 accounts