Indigo Corporation's balance sheet reported the following:

Capital stockoutstanding, $6,000$ shares, par $$40$ per share $$240,000$

Paid$-$in capital in excess of par

$82,600$

Retained earnings

$117,700$

The following transactionsoccurred this year:

$($a$)$ Purchased $190$ shares of capital stock to be held as treasury stock, paying $$56$ per share.

$($b$)$ Sold $150$ of the shares of treasury stock at $$61$ per share.

$($c$)$ Sold the remaining shares of treasury stock at $$46$ per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. fList alll debit entries before credit entries. Credit ocoount titles are automatically indented wher annownt is entered. Do not indert manually. If no entry is required, select $"$Mo