In 2021, its first year of operations, Pollack Co. had issued 25 million shares of its $1 par common stock for $300 million. On February 1, 2022, Pollack reacquired 5 million shares at $15 per share to be held in treasury. On Oct 10, 2022, Pollack sold 2 million treasury shares at $17 per share. On Dec. 20, 2022, Pollack sold 1 million treasury shares for $10 per share. Provide Pollacks journal entries in 2022 related to the treasury stock.