Sunland Company's balance sheet shows: Common stock, $20 par $2,900,000 Paid-in capital in excess of par 1,090,000 Retained earnings 780,000 Record the following transactions by the cost method. (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 7,900 shares of its common stock at $30 a share. (b) Sold 4,100 treasury shares at $31 a share. (c) Sold 2,100 shares of treasury stock at $27 a share.