Whispering Corporation has outstanding 22,000 shares of $5 par value common stock. On August 1, 2017, Whispering reacquired 220 shares at $86 per share. On November 1, Whispering reissued the 220 shares at $78 per share. Whispering had no previous treasury stock transactions.Prepare Whispering?s journal entries to record these transactions using the cost method.?(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.)

Date	Account Titles and Explanation	Debit	Credit
8/1/17
11/1/17