The stockholders' equity section of Cullumber Corporation's balance sheet at December $31,2024,$ appears below:

Stockholders' equity

Paid$-$in capital

Common stock, $$10$ par value, $365,000$ shares authorized;

$273,750$ issued and outstanding

During $2025,$ the following stock transactions occurred:

Jan. $18$ Issued $73,000$ shares of common stock at $$23$ per share.

Aug. $20$ Purchased $18,250$ shares of Cullumber Corporation's common stock at $$25$ per share to be held in the treasury.

$($a$)$

Prepare the journal entries to record the above stock transactions. $($Credit account titles are automatically indented when the 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. List all debit

entries before credit entries. Record journal entries in the order presented in the problem.$)$