Entries for treasury stock OBJ. 4 On January 31, Wilderness Resorts Inc. reacquired 22,500 shares of its common stock at

$31 per share. On April 20, Wilderness Resorts sold 12,800 of the reacquired shares at $40 per share. On October 4, Wilderness Resorts sold the remaining shares at $28 per share.

Journalize the transactions of January 31, April 20, and October 4.