In the current year, a company entered into the treasury stock transactions described below. Two years ago, the company had issued $170$ million shares of its $$1$ par common stock at $$16$ 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 $10$ million shares at $$19$ per share.

On September $3,$ the company sold $2$ million treasury shares at $$20$ per share.

On November $4,$ the company sold $2$ million treasury shares at $$17$ per share.