d. Retired the treasury shares purchased in part (c) Prepare the journal entries to record these transactions using the cont method. (Uist all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select 'No Entry' for the account tifles and enter o for the amounts.) Splish Corporation is authorized to issue 47,000 shares of $5 par value common stock. During 2025, Splish took part in the following selected transactions. 2. Issued 4,800 shares of stock at $44 per share, less costs related to the issuance of the stock totaling $5,800. b. Issued 1100 shares of stock for land appraised at $47,000. The stock was actively traded on a national stock exchange at approximately $45 per share on the date of issuance. c. Purchased 470 shares of treasury stock at $46 per share. The treasury shares purchased were issued in 2021 at $43 per share. d. Retired the treasury shares purchased in part (c). Prepare the journal entries to record these tramactions using the cost method. (List all debit entries before credit entries. Credit account tities are outomotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter ofor the amounts.) b. Land 49500 Common Stock Dald in Capital lin fucess of Par - Corimen Siock 5500 44000 c. Tremurystock 21620 Cinh 21620 d. List of Accounts saviforcater Attenspts: 0 of 1 used