Brief Exercise 15-9Carla Corporation has outstanding 20,000 shares of $5 par value common stock. On August 1, 2017, Carla reacquired 190 shares at $85 per share. On November 1, Carla reissued the 190 shares at $76 per share. Carla had no previous treasury stock transactions.Prepare Carla’s journal entries to record these transactions using 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.)