Grouper Corporation has outstanding 20,000 shares of $5 par value common stock. On August 1, 2017, Grouper reacquired 190 shares at $85 per share. On November 1, Grouper reissued the 190 shares at $76 per share. Grouper had no previous treasury stock transactions. Prepare Grouper's journal entries to record these transactions using the cost method. (Credit account tities 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.) Date Account Titles and Explanation Debit Credit