Oregon Outfitters issues $1,400$ shares of $$1$ par value common stock at $$19$ per share. Later in the year, the company decides to reacquire $170$ shares at a cost of $$21$ per share.

Record the original issue of the $1,400$ shares.

Record the purchase of $170$ shares.

Record the entry if Oregon Outfitters resells the $170$ shares of treasury stock at $$25$ per share.

Required:

Record each of these transactions. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$