Westglow Corporation purchased 3,000 shares of its $5 par value common stock for a cash price of $10 per share. Two months later, Westglow sold the treasury stock for a cash price of $8 per share. Prepare the journal entry to record the sale of the treasury stock assuming (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) No balance in Paid-in Capital from Treasury Stock. (b) A $4,000 balance in Paid-in Capital from Treasury Stock