Treasury Stock shares of its own common stock at $$12$ per share.

a$.$ Prepare the journal entries to record the share issuances and the purchase of the common shares.

b$.$ Assume that Inland sold $1,500$ shares of the treasury stock at $$14$ per share. Prepare the general journal entry to record the sale of this treasury stock.

c$.$ Assume that Inland sold the remaining $500$ shares of treasury stock at $$10$ per share. Prepare the journal entry to record the sale of this treasury stock.