Find the Journal Entries

The firm reissues 4,500 shares on January 10, 2021, for $24 per share and then reissues another 1,500 shares on February 2, 2021, for $15 per share. Assume the firm uses a FIFO-type system to account for its treasury stock. (Note: The firm can use FIFO, LIFO, or average-cost to calculate the credit to treasury stock.) The firm retires all remaining shares on December 31, 2021