Sheridan Corporation is authorized to issue 55,000 shares of $5 par value common stock. During 2025, Sheridan took part in the following selected transactions.

a. Issued 4,500 shares of stock at $42 per share, less costs related to the issuance of the stock totaling $9,100.

b. Issued 1,200 shares of stock for land appraised at $55,000. The stock was actively traded on a national stock exchange at approximately $43 per share on the date of issuance.

c. Purchased 480 shares of treasury stock at $44 per share. The treasury shares purchased were issued in 2021 at $41 per share.

d. Retired the treasury shares purchased in part (c).

Prepare the journal entries to record these transactions using the cost method.