In $2025,$ Flint Co$.$ issued $300,000$ of its $500,000$ authorized shares of $$10$ par value common stock at $$35$ per share. In January $2026,$ Flint repurchased $26,000$ shares at $$31$ per share. Assume these are the only stock transactions the company has ever had.

$($b$)$

Prepare the journal entry to record the purchase of treasury stock by the cost method. $($List debit entry before credit entry. 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 $0$ for the amounts.$)$

$($C$)$

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