In 2021, Southwestern Corporation completed the treasury stock transactions listed below. February 2: Reacquired 71,689 shares at \$12.10. March 17: 50ld 21, 900 stares at $14.05. May 17: Sold 26, 060 shares of $8.05. 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, using the cost method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)