California Surf Clothing Company Issues 1,000 shares of $1 par value common stock at $35 per share. Later in the year, the company decides to purchase 100 shares at a cost of $38 per share. Record the transaction If Cailfornia Surf resells the 100 shares of treasury stock at $35 per share. (If no entry is required for a particulor transection/event, select "No Journal Entry Required" in the first account field.)