Prior to June $30,$ a company has never had any treasury stock transactions. The company repurchased $145$ shares of its $$1$ par common stock on June $30$ for $$35$ per share. On July $20,$ it reissued $70$ of these shares at $$40$ per share. On August $1,$ it reissued $40$ of the shares at $$34$ per share. What is the journal entry necessary to record the reissuance of treasury stock on July $20?$