Marigold Corporation is authorized to issue $46,000$ shares of $$5$ par value common stock. During $2025,$ Marigold took part in the following selected transactions.

a$.$ Issued $5,000$ shares of stock at $$49$ per share, less costs related to the issuance of the stock totaling $$5,400.$

b$.$ Issued $1,200$ shares of stock for land appraised at $$46,000.$ The stock was actively traded on a national stock exchange at approximately $$50$ per share on the date of issuance.

c$.$ Purchased $480$ shares of treasury stock at $$44$ per share. The treasury shares purchased were issued in $2021$ at $$41$ per share.

d$.$ Retired the treasury shares purchased in part $($c$).$

Prepare the journal entries to record these transactions using the cost method. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

No$.$ Account Titles and Explanation Debit Credit

a$.$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

b$.$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

c$.$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

d$.$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount