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Nylah Corporation's balance sheet reported the following: Capital stock outstanding, 5,000 shares, par $30 per share S150,000 Paid-in capital in excess of par 80,000 Retained earnings 100,000 The following transactions occurred this year: (a) Purchased 80 shares of capital stock to be held as treasury stock, paying S60 per share. (b) Sold 60 of the shares of treasury stock at $65 per share. (c) Sold the remaining shares of treasury stock at $50 per share. Instructions Prepare the journal entries for these transactions under the cost method of accounting for treasury stock