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Before Skysong Ltd$.$ engages in the treasury share transactions listed below, its general ledger reflects, among others, the following

account balances $($par value is $30$ per share$).$

Record the treasury share transactions $($given below$)$ under the cost method of handling treasury shares; use the FIFO method for

purchase$-$sale purposes. $($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 $390$ treasury shares at $42$ per share.

$($b$)$ Bought $280$ treasury shares at $43$ per share.

$($c$)$ Sold $340$ treasury shares at $44$ per share.

$($d$)$ Sold $100$ treasury shares at $40$ per share.