The original sale of the $50 par value common shares of Gray Company was recorded as follows: Cash 262,200 Common Stock 230,000 Paid-in Capital in Excess of Par 32,200 Transactions: (a) Bought 390 shares of common stock as treasury shares at $63. (b) Sold 140 shares of treasury stock at $60. (c) Sold 50 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)