The December 31, 2009, Balance Sheet of Springer Company Included

The December 31, 2009, balance sheet of Springer Company included the following:
Springer completed the following transactions in 2009 relating to treasury stock:
March 17: Reacquired 5 million shares at $10.
May 17: Reacquired 3 million shares at $9.
August 10: Sold 6 million shares at $12.
Required:
Assuming Springer uses the cost method, prepare journal entries to record the foregoing transactions on a FIFO basis.
$\begin{array}{lr}\text { Common stock, } 20 \text { million shares outstanding at } \$ 1 \text { par } & \$ 20,000,000 \\\text { Paid-in capital }- \text { excess of par } & 100,000,000 \\\text { Retained earnings } & 115,000,000\end{array}$