could you please explain thoroughly how to solve it, I have a ready answers but dont know how they got it?

Question 5.3 A public company purchases 4 million 50p ordinary shares for 3.50 each on 1 April 20x0 and holds these as Treasury Shares. On 1 September 20x0, 1 million shares are sold at a price of 3,30 per share and on 1 December 20x0, the remaining 3 million shares are sold at a price of 3.80 per share. How should the company record these transactions in the accounts to 31 December 20X0