4. Th e December 31, 2018, balance sheet of Springer Company included the following: Common stock, 20 million shares outstanding at $1 par s 20, 000,000 Paid-in capital-excess of par Retained earnings 100,000, 000 115,000, 000 Springer completed the following transactions in 2018 relating to treasury stock: March 17: Reacquired 5 million shares at $10. May 17: Reacquired 3 million shares at $9. August 10: Sold 6 million treasury shares at $12 Required: Prepare journal entries to record the foregoing transactions on a FIFO basis