Whispering Winds Corporation had the following stockholders' equity accounts on January $1,2022$: Common Stock $($ $$4$ par$)$

$$400,000,$ Paid$-$in Capital in Excess of Par$-$Common Stock $$185,000,$ and Retained Earnings $$110,000.$ In $2022,$ the company had the

following treasury stock transactions.

Mar. $1$ Purchased $6,500$ shares at $$8$ per share.

June $1$ Sold $1,500$ shares at $$13$ per share.

Sept. $1$ Sold $2,000$ shares at $$11$ per share.

Dec. $1$ Sold $1,500$ shares at $$6$ per share.

Whispering Winds Corporation uses the cost method of accounting for treasury stock. In $2022,$ the company reported net income of

$$34,000.$

$($a$)$

$($b$)$

Open accounts for Paid$-$in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. $($Post entries in the order of journal

entries presented in the previous part.$)$