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

Cash		290,700
Common Stock				255,000
Paid-in Capital in Excess of Par				35,700

Transactions:

(a)		Bought 420 shares of common stock as treasury shares at $ 63.
(b)		Sold 100 shares of treasury stock at $ 60.
(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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)
(c)