The December 31, 2021, balance sheet of Springer Company included the following: Common stock, 19.0 million shares outstanding at $1 par Paid-in capital-excess of par Retained earnings $ 19,000,000 95,000,000 105,000,000 Springer completed the following transactions in 2021 relating to treasury stock: March 17: Reacquired 4.00 million shares at $9.00. May 17: Reacquired 2.00 million shares at $8.50. August 10: Sold 5.00 million shares at $11.50. 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).) View transaction list X 1 Reacquired 4.0 million shares at $9.00. > 2 Reacquired 2.0 million shares at $8.50. 3 Sold 5.0 million shares at $11.50. Credit Note : | = journal entry has been entered Record entry Clear entry View general journal