Ellison Company's balance sheet shows:

Common stock, $20 par $3,100,000

Paid-in capital in excess of par $1,000,000

Retained earnings $730,000

How do I record the following transactions by the cost method?

A. Bought 8,200 shares of its common stock at $26 a share

B. Sold 4,000 treasury shares at $27 a share

C. Sold 2,200 shares of treasury stock at $22 a share