Buffalo Company's balance sheet shows:

Common stock, $20 par		$3,100,000
Paid-in capital in excess of par		1,050,000
Retained earnings		770,000

Record the following transactions by the cost method. (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 8,200 shares of its common stock at $38 a share.
(b)		Sold 4,100 treasury shares at $40 a share.
(c)		Sold 2,100 shares of treasury stock at $33 a share.