Surfer Girl Clothing Company issues 3,300 shares of $1 par value common stock at $41 per share. Later in the year, the company decides to purchase 130 shares at a cost of $43 per share. Record the transaction if Surfer Girl resells the 130 shares of treasury stock at $41 per share. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)