please help with highlighted red parts

Blossom Corporation is authorized to issue 51,000 shares of $5 par value common stock. During 2025 , Blossom took part in the following selected transactions. a. Issued 4,900 shares of stock at $42 per share, less costs related to the issuance of the stock totaling $5,900. b. Issued 1,000 shares of stock for land appraised at $51,000. The stock was actively traded on a national stock exchange at approximately $43 per share on the date of issuance. c. Purchased 480 shares of treasury stock at $47 per share. The treasury shares purchased were issued in 2021 at $44 per share. d. Retired the treasury shares purchased in part (c). Prepare the journal entries to record these transactions using the cost method. (List ail debit entries before credit entries. Credit account tities 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. a. 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 c. Treasury Stock Cash \begin{tabular}{r} 51000 \\ \hline \end{tabular} 24500 199900 24500 \begin{tabular}{|l|} \hline \\ \\ \\ \hline \end{tabular} 5000 46000 22560 22560 22560 d. Common Stock 2400 Paid-in Capital in Excess of Par - Common Stock Treasury Stock Cash Common Stock 22560 Paid-in Capital in Excess of Par - Common Stock 2400 46000 \begin{tabular}{r} -22560 \\ \hline1 \\ \hline \end{tabular} \begin{tabular}{l} \hline Cash \\ \hline Common Stock \\ \hline Paid-in Capital in Excess of Par - Common Stock \\ \hline Retained Earnings \\ \hline Treasury Stock \\ \hline \end{tabular} 18720 \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \end{tabular}