In 2018, Poe's Products completed the treasury stock transactions described below.

1. January 2: Reacquired 10 million shares at $16.20 per share.
2. February 15: Sold 3 million treasury shares at $20.10 per share.
3. September 20: Sold 3 million treasury shares at $15.10 per share.

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

I did the following:

1. Journal entry for January 2:

Debit Treasury Stock 162,000,000

Credit Cash 162,000,000

#2. Journal entry for February 15, 2018:

Debit Cash 60,300,000

Credit treasury stock 48,600,000

Credit Paid-in Capital-excess of par 11,700,000

#3. Journal entry for September 20, 2018:

Debit Cash 45,300,000

Debit Paid-in Capital-excess of par 3,300,000

Credit Treasury Stock 48,600,000

ISSUE: I got the amounts correct. The accounts were correct as well except The Paid-in Capital Accounts. They were incorrect. What accounts should I use.