In 2021, Southwestern Corporation completed the treasury stock transactions listed below.

February		2:		Reacquired 63,000 shares at $11.30.
March		17:		Sold 13,000 shares at $13.65.
May		17:		Sold 18,000 shares at $7.65.

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.)