The original sale of the $50 par value common shares of Gray Company was recorded as follows: 279,300 Cash Common Stock Paid-in Capital in Excess of Par 245,000 34,300 Transactions: (a) Bought 380 shares of common stock as treasury shares at $62. (b) Sold 100 shares of treasury stock at $59. (c) Sold 60 treasury 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 O for the amounts.) No. Account Titles and Explanation Debit Credit