Hansen Corporation's balance sheet reported the following:

Common stock issued and outstanding - 10,000 shares $80,000

Paid-in capital in excess of par common stock 120,000

Retained earnings 300,000

Prepare the journal entry for the following transactions that occurred this year:

(a) Purchased 200 shares of capital stock to be held as treasury stock, paying $75 per share.

(b) Sold 80 of the shares of treasury stock at $80 per share.

(c) Sold 70 shares of treasury stock at $65 per share.

(d) Retired the remaining shares