In the current year, a company entered into the treasury stock transactions described below. Two years ago, the company had issued 180 million shares of its $1 par common stock at $18 per share.

Required:

Prepare the appropriate journal entry for each of the following transactions:

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 (i.e., 10,000,000 should be entered as 10).

On January 23, the company reacquired 15 million shares at $21 per share.

On September 3, the company sold 3 million treasury shares at $22 per share.

On November 4, the company sold 3 million treasury shares at $19 per share.