The December 31, 2021, balance sheet of Springer Company included the following: Common stock, 19.5 million shares outstanding at $1 par Paid-in capital-excess of par Retained earnings $ 19,500,000 97,500,000 110,000,000 Springer completed the following transactions in 2021 relating to treasury stock March 17: Reacquired 4.50 million shares at $9.50. May 17: Reacquired 2.50 million shares at $8.75. August 10: Sold 5.50 million shares at $11.75. 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 (.e., 5,555,000 should be entered as 5.555).) View transaction list Journal entry worksheet 1 2 3 Reacquired 4.5 million shares at $9.50. View transaction list Journal entry worksheet 2 3 Reacquired 4.5 million shares at $9.50. Note: Enter debits before credits General Journal Debit Credit Date March 17, 2021 Record entry Clear entry View general journal View transaction list Journal entry worksheet