Alma Corp had the following transactions during 2022: 1. On April 30, Alma Corp reacquired 20 million shares at $30 per share. 2. On June 10, Alma Corp reacquired 60 million shares at $25 per share. 3. On September 30, Alma Corp reissued 40 million treasury shares at $35 per share. 4. On December 15, Alma Corp reissued 40 million treasury shares at $10 per share. Alma Corp accounts for reacquired shares using the treasury method and determines the cost by FIFO. Required: Record journal entries for the four equity transactions that occurred in 2022