Prepare journal entries of the following cases.

a$)$ On $2/1,$ Queens Inc. acquires $5,000$ shares of its stock at $$8$ per share.

b$)$ On $\frac{7}{1},$ Queens sells $2,000$ of the $5,000$ shares of its treasury stock for $$10$ per share.

c$)$ Queens sells an additional $1,000$ shares of treasury stock on $10/1$ at $$7$ per share.