The original sale of the $50 par value common shares of Headland Company was recorded as follows: 295,000 Cash Common Stock Paid-in Capital in Excess of Par 250,000 45,000 Transactions: (a) (b) (C) Bought 410 shares of common stock as treasury shares at $63. Sold 140 shares of treasury stock at $60. Sold 50 treasury shares at $68. 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 for the amounts.) Debit Credit No. Account Titles and Explanation (a) (b) (c)