Cullumber Inc. has outstanding14,300shares of $10 par value common stock. On July 1, 2017, Cullumber reacquired102shares at $86per share. On September 1, Cullumber reissued62shares at $92per share. On November 1, Cullumber reissued40shares at $84per share.

Prepare Cullumber's journal entries to record these transactions using the cost method. (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.)