In 2024, Arnor's Products completed the retirement of shares and the purchase and sale of treasury stock transactions described below.
January 2:	Reacquied and immediately retired 5 million shares of common stock @ $15 per share.
February 15:	Reacquired 10 million shares as treasury stock at $16.60 per share.
July 1:	Sold 3 million treasury shares at $20.30 per share.
September 20:	Sold 3 million treasury shares at $15.50 per share.
Arnor had issued 50 million shares of its $1 par common stock for $18 several years ago.
Required:
Record the above transactions assuming that Arnor's Products uses the cost method.