Pearland Company has 50,000 shares of common stock outstanding ($1 par value). The market value of these shares is now $10. Pearland decides to take advantage of this by purchasing 10,000 of its own shares. 1 year later, Pearland sells 5,000 shares at $25 per share. 2 years later, Pearl sells the remaining 5,000 at $5 per share. Record the three entries.