The Tiffany company repurchases 10,000 shares of it's own $10 par common stock for $30/share. Assuming the stock originally sold for $25/share and there have been no previous treasury stock transactions, record the following journal transactions.

- Jan. 9 Purchased 10,000 shares of Treasury stock for $30/share. (use cost method)

- April 3 Sold 4,000 shares of Treasury stock for $40/share.

- April 23 Sold 4,000 shares of Treasury stock for $28/share

- June 25 Retired 1,000 shares of Treasury stock

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