Sheridan Corporation is authorized to issue 55,000 shares of $5 par value common stock. During 2025 , Sheridan took part in the following selected transactions. a. Issued 4,500 shares of stock at $42 per share, less costs related to the issuance of the stock totaling $9,100. b. Issued 1,200 shares of stock for land appraised at $55,000. The stock was actively traded on a national stock exchange at approximately $43 per share on the date of issuance. c. Purchased 480 shares of treasury stock at $44 per share. The treasury shares purchased were issued in 2021 at $41 per share. d. Retired the treasury shares purchased in part (c). Prepare the 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.) b. Land 51600 Common Stock 6000 Paid-in Capital in Excess of Par - Common Stock 45600 c. Treasury Stock 21120 Cash 21120 d