Splish Corporation has outstanding 19,000 shares of $5 par value common stock. On August 1, 2025, Splish reacquired 180 shares at $74 per share. On November 1, Splish reissued the 130 shares at $64 per share. Splish had no previous treasury stock transactions. Prepare Splish's journal entries to record these transactions using the cost method. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter Ofor the amounts. Record entries in the order displayed in the problem statement.)