The December 31, 2016, balance sheet of Springer Company included the following:

Common stock, 20.7 million shares outstanding at $1 par	$20,700,000
Paid-in capitalexcess of par	103,500,000
Retained earnings	122,000,000

Springer completed the following transactions in 2016 relating to treasury stock:

March 17:	Reacquired 5.7 million shares at $10.70.
May 17:	Reacquired 3.7 million shares at $9.35.
August 10:	Sold 6.7 million shares at $12.35.

Required:

Assuming Springer uses the cost method, prepare journal entries to record the foregoing transactions on a FIFO basis. (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 3 decimal places (i.e., 5,500,000 should be entered as 5.500).)