On January 1, Vermont Corporation had 45,200 shares of $10 par value common stock issued and outstanding. All 45,200 shares had been issued in a prior period at $21 per share. On February 1, Vermont purchased 1,150 shares of treasury stock for $26 per share and later sold the treasury shares for $19 per share on March 1. The journal entry to record the purchase of the treasury shares on February 1 would include a Ca debit to Treasury Stock for $29.900 Ob, debet to a loss account for $5,750 Oe, metto a pain account the 15.750 Od. credit to Treasury Stock for $29.900