Concord corporation had the following stockholders$$ equity accounts on January $1.2027$: Common stock $($$$4$par$)$ $$400,000,$ paid$-$in Capital in Excess of Par$-$ Common Stock $$185,000,$ and retained earnings $$120,000.$ In $2027,$ the company had the following treasury stock transactions.

Mar. $1$ purchased $6,000$ shares at $$9$ per share.

June $1$ Sold $1,500$ shares at $$13$ per share.

Spt$.1$ sold $1,000$ Shares at $$11$ per share.

Dec. $1$ Sold $1,000$ Shares at $$7$ per share

A$.$ journalize the trasury stock transactions, and prepare the closing entry at december $31,2027$

b$.$ open accounts for paod in capital from treasury stock, treasury stock, and retained earnings

c$.$ prepare the stockholder's equity section for concord corporarion at december $31,2027$