Lindsey Hunter Corporation is authorized to issue $50,000$ shares of $$5$ par value common stock. During $2025,$ Lindsey Hunter took part in the following selected transactions.a$.$ Issued $5,000$ shares of stock at $$45$ per share, less costs related to the issuance of the stock totaling $$7,000.$b$.$ Issued $1,000$ shares of stock for land appraised at $$50,000.$ The stock was actively traded on a national stock exchange at approximately $$46$ per share on the date of issuance.c$.$ Purchased $500$ shares of treasury stock at $$43$ per share. The treasury shares purchased were issued in $2021$ at $$40$ per share.d$.$ Retired the treasury shares purchased in part $($c$).$Prepare the journal entries to record these transactions using the cost method.