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

Cash262,200Common Stock230,000Paid-in Capital in Excess of Par32,200

Transactions:

(a)Bought410shares of common stock as treasury shares at $62.(b)Sold110shares of treasury stock at $60.(c)Sold50treasury shares at $67.

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.)