Saved The December 31, 2021, balance sheet of MBI Company included the following: Common stock, 20.7 million shares outstanding at $1 par Paid-in capital-excess of par Retained earnings $ 20,700,000 103,500,000 122,000,000 MBI completed the following transactions in 2021 relating to treasury stock: March 17: Reacquired 2.7 million shares at $10.70. May 17: Reacquired 2.7 million shares at $9.35. August 10: Issued 3.7 million shares at $12.35. Journal entry worksheet < 1 2 3 Reacquired 2.7 million shares at $10.70. Note: Enter debits before credits. Date March 17, 2021 General Journal Debit Credit View general journal Record entry Clear entry View transseTAR TOT Journal entry worksheet < 1 3 Reacquired 2.7 million shares at $9.35. Note: Enter debits before credits Date May 17, 2021 General Journal Debit Credit Record entry Clear entry View general journal View transCTION T Journal entry worksheet 2 Issued 3.7 million shares at $12.35. Note: Enter debits before credits. Date August 10, 2021 General Journal Debit Credit Record entry Clear entry View general journal