California Surf Clothing Company issues $1,000$ shares of $$1$ par value common stock at $$21$ per share. Later in the year, the company decides to purchase $100$ shares at a cost of $$24$ per share.

Record the transaction if California Surf resells the $100$ shares of treasury stock at $$26$ per share. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$