In 2010, Mordica Co. issued 200,000 of its 500,000 authorized shares of $10 par value common stock at $35 per share. In January, 2011, Mordica repurchased 15,000 shares at $30 per share. Assume these are the only stock transactions the company has ever had. Instructions: (a) Prepare the journal entry to record the purchase of treasury stock by the cost method. (b) 5,000 shares of treasury stock are reissued at $33 per share. Prepare the journal entry to record the reissuance by the cost method