Sheffield Corp's balance sheet reported the following: Capital stock outstanding. 4,000 shares, par $25 per share $100,000 Paid-in capital in excess of par 83,200 Retained earnings 90,800 The following transactions occurred this year: (a) Purchased 210 shares of capital stock to be held as treasury stock, paying $54 per share. (b) Sold 160 of the shares of treasury stock at $59 per share. (c) Sold the remaining shares of treasury stock at $45 per share. Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. (Credit account titles are automatically indented when amount If no entry is required, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (0)