ABC Company originally issued 30,000 shares of $5 par common stock for $210,000 on January 3, 2021. ABC purchased 1,500 shares of treasury stock for $12,000 on November 2, 2021. On December 6, 2021, 600 shares of the treasury stock are sold for $7,200. On December 20, 2021 the remaining 900 shares were sold for $5,400.

Prepare journal entries to record these stock transactions.