Oriole Corporation is authorized to issue 50,000 shares of $5 par value common stock. During 2025, Oriole took part in the following selected transactions. a. Issued 5,100 shares of stock at $43 per share, less costs related to the issuance of the stock totaling $6,900. b. C. Issued 1,000 shares of stock for land appraised at $50,000. The stock was actively traded on a national stock exchange at approximately $44 per share on the date of issuance. Purchased 550 shares of treasury stock at $41 per share. The treasury shares purchased were issued in 2021 at $38 per share. d. Retired the treasury shares purchased in part (c). Prepare the journal entries to record these transactions using the cost fethod. (List all debit entries before credit entries, Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit Cash Common Stock Paid-in Capital in Excess of Par Common Stock b. Land Common Stock Paid-in Capital in Excess of Par Common Stock Treasury Stock 212400 44000 22550 25500 186900 5000 39000 SUPPORT Treasury Stock Cash d. Common Stock Paid-In Capital in Excess of Par-Common Stock Cash Treasury Stock List of Accounte 22550 2750 22550 19800 22550