Treasury stock. Agler Corporation's balance sheet reported the following:

	Capital stock outstanding, 5,000 shares, par $30 per share	$150,000
	Paid-in capital in excess of par	80,000
	Retained earnings	100,000

The following transactions occurred this year:

(a)	Purchased 200 shares of capital stock to be held as treasury stock, paying $60 per share.
(b)	Sold 150 of the shares of treasury stock at $65 per share.
(c)	Sold the remaining shares of treasury stock at $50 per share.

Instructions Prepare the journal entry for these transactions under the cost method of accounting for treasury stock