Grouper Company's balance sheet shows: Common stock, $20 par $3,100,000 Paid-in capital in excess of par 1,010,000 Retained earnings 710,000 Record the following transactions by the cost method. (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 O for the amounts.) (a) Bought 7,900 shares of its common stock at $30 a share. (b) Sold 3,900 treasury shares at $31 a share. (c) Sold 1,900 shares of treasury stock at $26 a share.