Sheridan Company's balance sheet reported the following: Capital stock outstanding, 9,000 shares, par $ 40 per share $360,000 Paid-in capital in excess of par 82,000 Retained earnings 105,900 The following transactions occurred this year: (a) Purchased 180 shares of capital stock to be held as treasury stock, paying $ 61 per share. (b) Sold 150 of the shares of treasury stock at $ 66 per share. (c) Sold the remaining shares of treasury stock at $ 54 per share. Prepare the journal entry for these transactions under the cost method of accounting for treasury stock