Sarasota Company's balance sheet shows: Common stock, $20 par $3,100,000 Paid-in capital in excess of par 1,100,000 Retained earnings 760,000 Record the following transactions by the cost method. (List all debit entries before credit entries. 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 O 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. No. Account Titles and Explanation (a) Debit Credit