Windsor Corporation is authorized to issue 52,000 shares of $5 par value common stock. During 2017, Windsor took part in the following selected transactions. 1. Issued 4,800 shares of stock at $47 per share, less costs related to the issuance of the stock totaling $6,100. 2. Issued 1,000 shares of stock for land appraised at $52,000. The stock was actively traded on a national stock exchange at approximately $48 per share on the date of issuance. 3. Purchased 450 shares of treasury stock at $48 per share. The treasury shares purchased were issued in 2013 at $45 per share. (a) Prepare the journal entry to record item 1. (b) Prepare the journal entry to record item 2. (c) Prepare the journal entry to record item 3 using the cost method.