In $2024,$ Western Transport Company entered into the treasury stock transactions described below. In $2022,$ Western Transportation had issued $110$ million shares of its $$1$ par common stock at $$11$ per share.

Required:

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

On January $23,2024,$ Western Transport reacquired $10$ million shares at $$14$ per share.

On September $3,2024,$ Western Transport sold $3$ million treasury shares at $$15$ per share.

On November $4,2024,$ Western Transport sold $3$ million treasury shares at $$12$ per share.