Bonita Industries's balance sheet reported the following: Capital stock outstanding, 7,000 shares, par $40 per share $280,000 Paid-in capital in excess of par 79,800 Retained earnings 116,400 The following transactions occurred this year: (a) Purchased 180 shares of capital stock to be held as treasury stock, paying $61 per share. (b) Sold 140 of the shares of treasury stock at $66 per share. (c) Sold the remaining shares of treasury stock at $53 per share. Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. (Credit account titles are automatically indented when nount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (C)