In 2021, Southwestern Corporation completed the treasury stock transactions listed below. TebruaryMerchMay21Reacquired76,000sharesat$12,60.17.Sold26,000sharesat514.30.17sgold31,000sharesat58.30. 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 select "No journal entry required" in the first account field.)