Sheridan Company has the following stockholders' equity accounts at December $31,2025$:

Common Stock $($$$60$ par value, authorized $23,000$ shares$)$ $$897,000$

Retained Earnings $$557,000$

Prepare entries in journal form to record the following transactions, which took place during $2026.$ Transactions occured in the order presented.

$(1)370$ shares of outstanding stock were purchased at $$70$ per share. $($These are to be accounted for using the stock method.$)$

$(2)$ A $$4$ per share cash dividend was declared.

$(3)$ The dividend declared in $(2)$ above was paid.

$(4)$ The treasury shares purchased in $(1)$ above were resold at $$74$ per share.

$(5)400$ shares of outstanding stock w$$rre purchased at $$76$ per share. $($Use the cost method.$)$

$(6)220$ of the shares purchased in $(5)$ above were resold at $$68$ per share.