Yaya Corporation's balance sheet reported the following:

Capital stock outstanding, 4,000 shares, par $30 per share		$120,000
Paid-in capital in excess of par		81,400
Retained earnings		94,000

The following transactions occurred this year:

(a)		Purchased 210 shares of capital stock to be held as treasury stock, paying $61 per share.
(b)		Sold 150 of the shares of treasury stock at $66 per share.
(c)		Sold the remaining shares of treasury stock at $54 per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(c)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount