Swifty Corporation is authorized to issue 49,000 shares of $5 par value common stock. During 2025. Swifty took part in the following selected transactions. a. Issued 4,900 shares of stock at $45 per share, less costs related to the issuance of the stock totaling $9,000. b. Issued 1,100 shares of stock for land appraised at $49,000. The stock was actively traded on a national stock exchange at approximately $46 per share on the date of issuance. c. Purchased 510 shares of treasury stock at $44 per share. The treasury shares purchased were issued in 2021 at $41 per share. d. Retired the treasury shares purchased in part (c). Prepare the journal entries to record these transactions using the cost method. (Uist oll debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is reaulired, select "No Entry" for the account tifles ond enter ofor the amounts) No. Account Titles and Explanation a. Cish CommonStock Paid-in Capital in Excess of Par - Common Stock b. Land CommonStock Paid-in Capital in Excess of Par-Corsnon Stock c. Treasury Stock Cash d. d. Debit Credit 211500 24500 187000 \begin{tabular}{|r|} \hline \\ \hline 5500. \\ \hline \end{tabular} b. Land Common Stock Paid-in Capital in Excess of Par-Common Stock c. Treasury Stock Cash d