SprayCo Inc. develops and produces spraying equipment for lawn maintenance and industrial uses. On March $9$ of the current year, SprayCo reacquired $17,000$ shares of its common stock at $$30$ per share. On June $9,10,700$ of the reacquired shares were sold at $$32$ per share, and on November $13,4,100$ of the reacquired shares were sold at $$35.$

a$.$ Journalize the transactions of March $9,$ June $9,$ and November $13.$ If an amount box does not require an entry, leave it blank.

Mar. $9$

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June $9$

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b$.$ What is the balance in Paid$-$In Capital from Sale of Treasury Stock on December $31$ of the current year?

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c$.$ What is the balance in Treasury Stock on December $31$ of the current year?

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d$.$ How will the balance in Treasury Stock be reported on the balance sheet?