Please answer this correctly

Concord Corporation is authorized to issue $49,000$ shares of $$5$ par value common stock. During $2025,$ Concord took part in the following selected transactions.

a$.$ Issued $4,600$ shares of stock at $$42$ per share, less costs related to the issuance of the stock totaling $$6,300.$

b$.$ Issued $1,000$ shares of stock for land appraised at $$49,000.$ The stock was actively traded on a national stock exchange at approximately $$43$ per share on the date of issuance.

c$.$ Purchased $470$ shares of treasury stock at $$47$ per share. The treasury shares purchased were issued in $2021$ at $$44$ per share.

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

Prepare the journal entries to record these transactions using the cost method. $($List all debit entries before credit entries. 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 O for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

a$.$ Cash

Common Stock $$

Paid$-$in Capital in Excess of Par$-$Common Stock

b$.$

$$

$$

c$.$

$$

$$

$$

d$.$

$$

$$

$$

$$

$23000$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$