The original sale of the $50 par value common shares of Pearl Company was recorded as follows: Transactions: (a) Bought 400 shares of common stock as treasury shares at $62. (b) Sold 140 shares of treasury stock at $59. (c) Sold 60 treasury shares at $67. Record the treasury stock transactions (given above) under the cost method. (List all debit entries before credit entries. 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 (a) (b) (c) Debit Credit Credit