Instructions On January 1, West Company had outstanding 10,000 shares of $10 par common stock, which had been originally issued at an average price of $35 per share. During the year, West engaged in the following treasury stock transactions: 1. Reacquired 1,000 shares of its common stock for $33 per share. 2. Reissued 600 shares of the treasury stock for $35 per share. 3. Reissued 300 shares of the treasury stock for $32 per share. 4. Retired the remaining 100 shares of treasury stock. Required: Prepare journal entries to record the preceding treasury stock transactions for West assuming it uses (1) the cost method and (2) the par value method. ral Journal DATE Shaded cells have feedback. ACCOUNT TITLE POST. REF DEBIT CREDIT Dec. 31 Treasury Stock 10,000.00 Additional Paid-in Capital on Common Stock 23,000.00 Cash 33,000.00 Dec. 31 Cash 21,000.00 Treasury Stock 6,000.00 Additional Paid-in Capital on Common Stock 15,000.00" Dec. 31 Cash 9,600.00 Treasury Stock 3,000.00' Additional Paid-in Capital on Common Stock 6,600.00 Common Stock 1,000.00 Treasury Stock 1,000.00 Additional Paid-in Capital on Common Stock 1,000.00