In 2018, Western Corporation completed the transactions listed below. Western had issued 200,000 shares of its $1 par common stock for $10 several months ago. No balance in other Paid in capital accounts.

February 21:	Reacquired 70,000 shares at $12 to retire them.
March 19;	Reacquired 60,000 shares at $9 to retire them
May 17:	Sold 25,000 new shares at $8.

Required: Please prepare journal entries for the three transactions above.