Sunland Company's balance sheet reported the following:

Capital stock outstanding, 9,500 shares, par $30 per share $285,000

Paid-in capital in excess of par 77,100

Retained earnings 92,200

The following transactions occurred this year:

(a) Purchased 190 shares of capital stock to be held as treasury stock, paying $54 per share.

(b) Sold 150 of the shares of treasury stock at $59 per share.

(c) Sold the remaining shares of treasury stock at $47 per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock.