In $2024,$ Haworth Co$.$ completed the treasury stock transactions described below.

January $2$: Reacquired $10$ million shares at $$16\mathrm{.}80$ per share.

February $15$: Sold $3$ million treasury shares at $$20\mathrm{.}40$ per share.

September $20$: Sold $3$ million treasury shares at $$15\mathrm{.}40$ per share.

Haworth had issued $50$ million shares of its $$1$ par common stock for $$18$ several years ago.

Required:

Record the above transactions assuming that Haworth's uses the cost method for share repurchases accounted for as Treasury Stock.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$

Journal entry worksheet

$1$

$2$

$3$

Reacquired $10$ million shares at $$16\mathrm{.}80$ per share.

Note: Enter debits before credits.