On January $1,2027,$ the stockholders' equity section of Kingman Corporation shows: common stock $(\backslash$$$5$ par value$)\backslash$$$2,000,000$; paidin capital in excess of par value $\backslash$$$1,200,000$; and retained earnings $\backslash$$$1,200,000.$ During the year, the company earned a net income of $\backslash$$$300,000$ and paid no dividends. In addition, the following treasury stock transactions occurred:

Mar. $1$ Purchased $60,000$ shares for cash at $\backslash$$$13$ per share

July $1$ Sold $15,000$ treasury shares for cash at $\backslash$$$15$ per share

Sept. $1$ Sold $10,000$ treasury shares for cash at $\backslash (\backslash$$ $11\backslash )$ per share

$($a$)$

Journalize the treasury stock transactions. $($Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the 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. List all debit entries before credit entries.$)$