On July $1,$ Swifty Corporation purchases $630$ shares of its $$5$ par value common stock for the treasury at a cash price of $$10$ per share. On September $1,$ it sells $380$ shares of the treasury stock for cash at $$14$ per share.

Journalize the two treasury stock transactions. $($List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit