On January 1 the West Company had outstanding 10,000 shares of $10 par common stock, which had been originally issued at an average price of $35 per share. During the year the company engaged in the following treasury stock transactions:
1. Reacquired 1,000 shares of its common stock for $33 per share.
2. Reissued 600 shares of the treasury stock for $35 per share.
3. Reissued 300 shares of the treasury stock for $32 per share.
4. Retired the remaining 100 shares of treasury stock.

Required
Prepare journal entries to record the preceding treasury stock transactions for West Company assuming it uses
(1) The cost method and
(2) The par value method.