The original sale of the $$50$ par value common shares of Flounder Company was recorded as follows:

Cash

$262,200$

Common Stock

$230,000$

Paid$-$in Capital in Excess of Par

$32,200$

Transactions:

$($a$)$ Bought $390$ shares of common stock as treasury shares at $$63.$

$($b$)$ Sold $140$ shares of treasury stock at $$60.$

$($c$)$ Sold $50$ treasury shares at $$69.$

Record the treasury stock transactions $($given above$)$ under the cost method. $($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 $0$ for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit