The original sale of the $50 par value common shares of Flint Company was recorded as follows: Cash 285,600 Common Stock 255,000 Paid-in Capital in Excess of Par 30,600 Transactions: (a) Bought 390 shares of common stock as treasury shares at $62. (b) Sold 110 shares of treasury stock at $59. (c) Sold 70 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 O for the amounts.) 1991 19 11 Sold 110 shares of treasury stock at $59. (D) (c) Sold 70 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 O for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (c)