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Treasury Stock—Cost Method
    Before Gordon Corporation engages in the treasury stock transactions listed below, its general ledger reflects, among others, the following account balances
    (par value of its stock is        $10.00    per share).
    Paid-in Capital in Excess of Par - C. S.            Common Stock        Retained Earnings
    $108,000            $220,000        $40,000
    Instructions:
    Record the treasury stock transactions (given below) under the cost method of handling treasury stock; use the FIFO method for purchase-sale purposes.
    (a) Bought    370    shares of treasury stock at        $45    per share.
        Treasury Stock            16,650
        Cash                16,650
    (b) Bought    320    shares of treasury stock at        $56    per share.
        Treasury Stock            17,920
        Cash                17,920
    (c) Sold    330    shares of treasury stock at        $50    per share.
        Cash            16,500
        Treasury Stock                14,850
        Paid in Capital in excess of par                1,650
    (d) Sold    120    shares of treasury stock at        $35    per share.
        Cash            4,200
        Paid in Capital from Treasury Stock            2,080
        40 shares purchased at $ 45.00                1,800
        80 shares purchased at $ 56.00                4,480
    (e)...