2. In 2018, Southwestern Corporation completed the treasury stock transactions listed below February 2: Reacquired 70,000 shares at S12 March 17: Sold 20,000 shares at $14 May 17: Sold 25,000 shares at $8 Southwesterm had issued 100,000 shares of its SI par common stock for $10 several months ago. Required: Prepare the journal entries to record the above transactions, using the cost method