Common stock, $$20$ par $$3,100,000$

Paid$-$in capital in excess of par $,1,010,000$

Retained earnings $,780,000$

Record the following transactions by the cost method. $($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.$)$

$($a$)$ Bought $8,000$ shares of its common stock at $$32$ a share.

$($b$)$ Sold $3,900$ treasury shares at $$33$ a share.

$($c$)$ Sold $2,100$ shares of treasury stock at $$29$ a share.

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$