Bramble Corp.'s balance sheet reported the following:
Capital stock outstanding, 5,000 shares, par $25 per share $125,000 Paid-in capital in excess of par 77,100
Retained earnings 107,800

The following transactions occurred this year:

(a) Purchased 220 shares of capital stock to be held as treasury stock, paying $60 per share.
(b) Sold 150 of the shares of treasury stock at $65 per share.
(c) Sold the remaining shares of treasury stock at $52 per share.

Prepare the journal entry for these transactions under the cost method of accounting for treasury stock.