Prior to 2022, the average issue (sale) price of ABC shares was $18 and they had a par value of $1.
In 2022, ABC completed the treasury stock transactions described below:
a. On February 2, he repurchased 10,000 shares at $15 per share.
b. On April 21, he sold 3,000 shares of treasury stock at $18 each.
c. On November 12, he sold 4,000 shares of treasury stock at $20 each.
d. On December 7, he withdrew 1,000 of the remaining treasury shares.

Required:
Record transactions a, b, c, and d.