Concord Corporation's balance sheet reported the following: Capital stock outstanding, 6,000 shares, par $40 per share Paid-in capital in excess of par Retained earnings $240,000 82,200 93,400 The following transactions occurred this year: (a) Purchased 200 shares of capital stock to be held as treasury stock, paying $61 per share. (b) Sold 150 of the shares of treasury stock at $66 per share. (c) Sold the remaining shares of treasury stock at $54 per share. Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. (Credit account titles are automatically indented w amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit (a) Treasury Stock Cash (b) Cash Treasury Stock Pald-in Capital from Treast (c) Cash Paid-in Capital from Treasi Treasury Stock