can u explain the answer (b) and (c) how to calculate paid- in capital from treasury stock

11. -Treasury stock. Camby Corporation's balance sheet reported the following: Capital stock outstanding, 5,000 shares, par $30 per share Paid-in capital in excess of par Retained earnings $150,000 80,000 100,000 The following transactions occurred this year: (a) Purchased 120 shares of capital stock to be held as treasury stock, paying $60 per share. (b) Sold 90 of the shares of treasury stock at $65 per share. (c) Sold the remaining shares of treasury stock at $50 per share. Instructions Prepare the journal entry for these transactions under the cost method of accounting for treasury stock. Solution 7,200 (a) Treasury Stock.... Cash......... 7,200 5,850 (b) Cash Treasury Stock ..... Paid-in Capital from Treasury Stock. 5,400 450 (c) Cash Paid-in Capital from Treasury Stock Treasury Stock 1,500 300 1,800