just need part d

Oriole Corporation is authorized to issue 50,000 shares of $5 par value common stock. During 2025 , Oriole took part in the following selected transactions. 2. Issued 5,100 shares of stock at $43 per share, less costs related to the issuance of the stock totaling $6,900. b. Issued 1,000 shares of stock for land appraised at $50,000. The stock was actively traded on a national stockerchange at approximately $44 per share on the date of issuance. c. Purchased 550 shares of treasury stock at $41 per share. The treasury shares purchased were issued in 2021 at $38 per share. d. Retired the treasury shares purchased in part (c). b. Land Commonstock 5000 Paid in Capital in Excess of Par Common Stock 39000 c. Treasury Stock 22550 Cash d. Commonstock 2750 Paid-in Capital in Excess of Par - Comenon Stock 20500 Rebained Earrings 2750 Treasury Stock 22550