in $2024,$ Southwestern Corporation completed the treasury stock transactions listed below.

February $2$:

Reacquired $62,000$ shares at $$11\mathrm{.}20.$

March $17$:

Sold $12,000$ shares at $$13\mathrm{.}60.$

May $17$:

Sold $17,000$ shares at $$7\mathrm{.}60.$

Southwestern had issued $100,000$ shares of its $$1$ par common stock for $$10$ several months ago.

Required:

Prepare the journal entries to record the above transactions, using the cost method.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.