Concord Company had the following stockholders' equity as of January 1, 2025. Common stock, $5 par value, 18,800 shares issued $94,000 Paid-in capital in excess of par-common stock 301,000 Retained earnings 322,000 Total stockholders' equity $717,000 During 2025, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Apr. 22 Concord repurchased 1,860 shares of treasury stock at a price of $17 per share. 790 shares of treasury stock repurchased above were reissued at $15 per share. 450 shares of treasury stock repurchased above were reissued at $13 per share. 520 shares of treasury stock repurchased above were reissued at $18 per share. (a) Prepare the journal entries to record the treasury stock transactions in 2025, assuming Concord uses the cost method. (List all