Accounting for Treasury Stock

On August $19,$ Portland Corporation repurchases $3,600$ shares of its outstanding common stock for $$13$ per share. On October $31,$ Portland sells $1,620$ shares of treasury stock for $$16$ per share. Any additional sales of treasury stock during the year were sold for $$9$ per share. On December $31,$ Portland had no remaining treasury stock.

Required:

Prepare the necessary journal entries to record any transactions associated with treasury stock. If an amount box does not require an entry, leave it blank.