On July 1, Sunland Industries purchases 540 of its HK$25 par value ordinary shares for the treasury at a cash price of HK$91 per share. On September 1, it sells 380 treasury shares for cash at HK$102 per share. Journalize the two treasury share transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1 Treasury Shares Cash Sept. 1 v Cash Share Premium-Treasury Treasury Shares