3. (8 points) In 2021, Mighty Corporation entered into the treasury stock transactions described below. In 2019, Mighty had issued 210 million shares of its $1 par common stock at $21 per share. Prepare the appropriate journal entry for each of the following transactions: a. On January 23, 2021, Mighty reacquired 15 million shares at $24 per share. Debit Account Credit Account Debit Amount Credit Amount b. On September 3, 2021, Mighty sold 3 million treasury shares at $25 per share. Debit Account Credit Account Debit Amount Credit Amount