In $2024,$ WMI Corporation completed the treasury stock transactions listed below.

$\backslash$table$[[$February $2$:$,$Reacquired $63,000$ shares at $$11\mathrm{.}30.],[$March $17$:$,$Sold $13,000$ shares at $$13\mathrm{.}65.],[$May $17$:$,$Sold $18,000$ shares at $$7\mathrm{.}65.]]$

WMI 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.