Sheridan Corporation has outstanding 22,000 shares of $5 par value common stock. On August 1,2025 , Sheridan reacquired 190 shares at $86 per share. On November 1 , Sheridan reissued the 140 shares at $75 per share. Sheridan had no previous treasury stock transactions. Prepare Sheridan's journal entries to record these transactions using the cost method. (List all debit entries before credit entries. Credit account titles 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.)