Please just answer question 5 (the highlighted one), as you can see I've already done 1-4. Thank you :)

Kelly Company had outstanding 50,000 shares of $ 10 par value common stock, and had retained earnings of $ 800,000. The company reacquired 3,000 shares of its stock for cash at $40 per share. 1. Give the entry to record the reacquisition of the stock. 2. Give the entry to record the subsequent reissuance of 1,200 shares ofthis stock at $ 50 per share. 3. Give the entry to record the subsequent reissuance of 800 shares of this stock at $28 per share. 4. Give the entry to record the subsequent reissuance of the remaining shares of this stock at $35 per share. 5. Give the entry required if the stock is instead reissued at $ 30 per share and there were no prior treasury stock transactions. GENERAL JOURNAL POST REF. Date Credit Account/Description 1 Treasury stock Retained earnings Cash (To record reacquisition of the stock) Debit $30,000 $90,000 $120,000 $60,000 2 Cash Treasury stock Paid-in capital in excess of par value (To record sale of 1,200 shares at $50) $12,000 $48,000 $22,400 3 Cash Treasury stock Paid-in capital in excess of par value (To record sale of 800 shares at $28) $8,000 $14,400 $35,000 4 Cash Treasury stock Paid-in capital in excess of (To record remaing shares at $35) $10,000 $25,000 par value