Sheffield Corporation has outstanding 22,000 shares of $5 par value common stock. On August 1, 2025, Sheffield reacquired 210 shares at $82 per share. On November 1 , Sheffield reissued the 160 shares at $73 per share. Sheffield had no previous treasury stock transactions. Prepare Sheffield's journal entries to record these transactions using the cost method. (List all debit entries before credit entries. Credit occount tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order displayed in the problem statement.)