In $2024,$ Western Transport Company entered into the treasury stock transactions described below. In $2022,$ Western Transport had issued $170$ million shares of its $$1$ par common stock at $$16$ per share.

Required:

Prepare the appropriate journal entry for each of the following transactions:

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 $($i$.$e$.,10,000,000$ should be entered as $10).$

On January $23,2024,$ Western Transport reacquired $10$ million shares at $$19$ per share.

On September $3,2024,$ Western Transport sold $2$ million treasury shares at $$20$ per share.

On November $4,2024,$ Western Transport sold $2$ million treasury shares at $$17$ per share.