Sun Dance Gardens Inc. develops and produces spraying equipment for lawn maintenance and industrial uses. On June $3$ of the current year, Sun Dance Gardens Inc. reacquired $14,800$ shares of its common stock at $$31$ per share. Sun Dance had not previously purchased any treasury shares.

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

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

 c$.$  Assume that Sun Dance Gardens sold $9,300$ shares of its treasury stock at $$34$ on November $\mathrm{}$

$2.$ What accounts would be affected by the sale of the treasury stock?