Concord Corporation's balance sheet reported the following:

Capital stock outstanding, $7,000$ shares, par $$40$ per share $$280,000$

Paid$-$in capital in excess of par

$79,800$

Retained earnings

$116,400$

The following transactions occurred this year:

$($a$)$ Purchased $180$ shares of capital stock to be held as treasury stock, paying $$61$ per share.

$($b$)$ Sold $140$ of the shares of treasury stock at $$66$ per share.

$($c$)$ Sold the remaining shares of treasury stock at $$53$ per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. $($List all debit entries before credit entries. 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.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$$

$$

$$

$$

$$

$($b$)$