Sheffield Corp. purchased from its stockholders 5,200 shares of its own previously issued stock for $249,600. It later resold 1,900 shares for $51 per share, then 1,900 more shares for $46 per share, and finally 1,400 shares for $40 per share. Prepare journal entries for the purchase of the treasury stock and the three sales of treasury stock. (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.) Account Titles and Explanation Credit Debit 249600 Treasury Stock 249600 Cash (To record purchase from stockholders.) Cash Treasury Stock Paid-in Capital from Treasury Stock (To record sales of shares at $51 per share.) Cash Paid-in Capital from Treasury Stock Treasury Stock (To record sales of shares at $46 per share.) Cash Paid-in Capital from Treasury Stock Retained Earnings Treasury Stock (To record sale of shares at $40 per share.)