At December 31, 2020, the balance sheet of Meca International included the following shareholders' equity accounts Shareholders Equity Common stock, 60 million shares at $1 par Paid-in capital - excess of par Retained earnings (5 in millions). $60 300 410 Required: Assuming that Meca International views its share buybacks as treasury stock record the appropriate journal entry for each of the following transactions: (if no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) 1. On February 12, 2021. Meca reacquired 1 million common shares at $13 per share 2 On June 9, 2022. Meca reacquired 2 million common shares at $10 per share. 3. On May 25, 2023, Meca sold 2 million treasury shares at $15 per share Determine cost as the weighted average cost of treasury shares 4. For the previous transaction, assume Meca determines the cost of treasury shares by the FIFO method