On September 5, Teal Mountain Corporation acquired 3,100 shares of its own $1 par common stock for $22 per share. On October 15 , 1,300 shares of the treasury stock are sold for $26 per share. Journalize the purchase and sale of the treasury stock assuming that the company uses the cost method. (List all debit entries before credit entries. Credit account titles are automatically indented when the omount is entered. Do not indent manually. Record fournal entries in the order presented in the problem.)