The December 31, 2024, balance sheet of MBI Company included the following:

Common stock, 20.8 million shares outstanding at $1 par	$ 20,800,000
Paid-in capitalexcess of par	104,000,000
Retained earnings	123,000,000

MBI completed the following transactions in 2024 relating to treasury stock:

March 17:	Reacquired 2.8 million shares at $10.80.
May 17:	Reacquired 2.8 million shares at $9.40.
August 10:	Issued 3.8 million shares at $12.40.

Required:

Prepare journal entries to record the foregoing transactions on a weighted average basis.

Note: 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 4 decimal places (i.e., 5,555,000 should be entered as 5.5550).