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

Cash $271,400$

Common Stock $230,000$

Paid$-$in Capital in Excess of Par $41,400$

Transactions:

$($a$)$ Bought $420$ shares of common stock as treasury shares at $$61.$

$($b$)$ Sold $130$ shares of treasury stock at $$60.$

$($c$)$ Sold $70$ treasury shares at $$69.$

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