Concord Company has the following stockholders' equity accounts at December $31,2020.$

Common Stock $($ $$100$ par value, authorized $8,600$ shares$)$

$$473,000$

Retained Earnings

$281,300$

$($a$)$

Prepare entries in journal form to record the following transactions, which took place during $2021.($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.$)$

$(1)300$ shares of outstanding stock were purchased at $$98$ per share. $($These are to be accounted for using the cost

method.$)$

$(2)$ A $$21$ per share cash dividend was declared.

$(3)$ The dividend declared in $(2)$ above was paid.

$(4)$ The treasury shares purchased in $(1)$ above were resold at $$102$ per share.

$(5)460$ shares of outstanding stock were purchased at $$105$ per share.

$(6)350$ of the shares purchased in $(5)$ above were resold at $$97$ per share.