(三)假設淡江公司於97年12月31日以$105，000將公司債全部贖回’則贖回損益爲何?並作贖回相關分錄。請詳列計算過程，否則不予計分。

六：Nanjing Corporation purchased from its shareholders 5,000 shares of its own previously issued shares for $250,000. It later resold 2,000 shares for $54 per share, then 2,000 more shares for $49 per share, and finally 1,000 shares for $40 per share. (8%) Instructions Prepare journal entries for the purchase of the treasury shares and the three sales of treasury shares.