In 2018, Southwestern Corporation completed the treasury stock transactions listed below. February 2: Reacquired 72,000 shares at $12.20. March 17: Sold 22,000 treasury shares at $14.10. May 17: Sold 27,000 treasury shares at $8.10. 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)