Swifty Company's balance sheet shows: Common stock, $20 par Paid-in capital in excess of par Retained earnings $2,800,000 1,040,000 750,000 Record the following transactions by the cost method. (Credit account titles are automatically indented when amount is entered. Don indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) (a) (b) (c) Bought 7,900 shares of its common stock at $33 a share. Sold 4,100 treasury shares at $34 a share. Sold 1,800 shares of treasury stock at $28 a share. No. Account Titles and Explanation Debit Credit (a) Treasury Stock 260700 Cash 260700 (b) Cash 139400 Treasury Stock Paid-in Capital from Treasury Stock Cash Paid-in Capital from Treasury Stock Retained Earnings Treasury Stock