The December 31, 2021, balance sheet of Springer Company included the following: Common stock, 21.0 million shares outstanding at $1 par Paid-in capital-excess of par Retained earnings $ 21,000,000 105,000,000 125,000,000 Springer completed the following transactions in 2021 relating to treasury stock: March 17: Reacquired 6.00 million shares at $11.00. May 17: Reacquired 4.00 million shares at $9.50. August 18: Sold 7.00 million shares at $12.50. 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., 5,555,000 should be entered as 5.555).) Vie transaction list :X: 1 Reacquired 6.0 million shares at $11.00, 2 Reacquired 4.0 million shares at $9.50. Sold 7.0 million shares at $12.50