In 2024, Poe's Products completed the treasury stock transactions described below.

January 2:	Reacquired 10 million shares at $17.00 per share.
February 15:	Sold 3 million treasury shares at $20.50 per share.
September 20:	Sold 3 million treasury shares at $15.50 per share.

Poe had issued 50 million shares of its $1 par common stock for $18 several years ago.

Required:

Record the above transactions assuming that Poe's Products uses the cost method.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).