Sage Company's balance sheet shows: Common stock, $20 par Paid-in capital in excess of par Retained earnings $3,100,000 1,100,000 760,000 Record the following transactions by the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) (a) Bought 8,200 shares of its common stock at $30 a share. (b) Sold 4.200 treasury shares at $31 a share. (c) Sold 1,800 shares of treasury stock at $26 a share. Debit Credit No Account Titles and Explanation (a) (b)