Swifty Corporation's balance sheet reported the following: Capital stock outstanding. 4,500 shares, par $30 per share Paid-in capital in excess of par Retained earnings $135,000 79,700 108,500 The following transactions occurred this year: (a) (b) (c) Purchased 190 shares of capital stock to be held as treasury stock, paying $54 per share. Sold 150 of the shares of treasury stock at $59 per share. Sold the remaining shares of treasury stock at $44 per share. Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit No. Account Titles and Explanation (a) (b) (c)