Please check my answer, where did i do wrong on req 2 that cause my total shareholders' equity different number? show work please! thankyou

National Supply's shareholders' equity included the following accounts at December 31, 2020: Shareholders' Equity Common stock, 3 million shares at $1 par Paid-in capital-excess of par Retained earnings $ 3,000,000 21,000,000 83,500,000 Required: 1. National Supply reacquired shares of its common stock in two separate transactions and later sold shares. Prepare the entries for each of the transactions under each of two separate assumptions: the shares are (a) retired and (b) accounted for as treasury stock. February 15, 2021 February 17, 2022 November 9, 2023 Reacquired 280,000 shares at $10 per share. Reacquired 280,000 shares at $7.50 per share. Sold 185,000 shares at $9 per share (assume FIFO cost). 2. Prepare the shareholders' equity section of National Supply's balance sheet at December 31, 2023, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $19 million in 2021, $20 million in 2022, and $21 million in 2023. No dividends were paid during the three-year period. Req 1 Retired Req 1 Treasury Stock Req 2 Prepare the entry for each of the transactions given in the requirement above. Assume shares are retired. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No General Journal Debit Credit Date February 15, 1 Common stock 2021 280,000 Paid-in capital - excess of par Retained earnings Cash 1,960,000 560,000 2,800,000 2 February 17, 2022 Common stock 280,000 1,960,000 Paid-in capital - excess of par Paid-in capital - share repurchase 140.000 Cash 2,100,000 3 November 09, 2023 Cash 1,665,000 Common stock 185,000 1,480,000 Paid-in capital - excess of par Req 1 Retired Req 1 Treasury Stock Req 2 Prepare the entry for each of the transactions given in the requirement above. Assume shares are treasury stock. (If no entry is req for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 February 15, 2021 Treasury stock 2,240,000 Cash 2,240,000 2 February 17, 2022 Treasury stock 2,100,000 Cash 2,100,000 3 November 09, 2023 Cash 1,665,000 Retained earnings 185,000 Treasury stock 1,850,000 Complete this question by entering your answers in the tabs below. Req 1 Retired Req 1 Treasury Stock Req 2 Prepare the shareholders' equity section of National Supply's balance sheet at December 31, 2023, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $19 million in 2021, $20 million in 2022, and $21 million in 2023. No dividends were paid during the three-year period. (Enter your answers in whole dollars.) Retirement Treasury stock Shareholders' Equity Paid-in capital: Common stock $ 2,625,000 $ 3,000,000 21,000,000 18,560,000 140,000 0 Paid-in capital - excess of par Paid-in capital - share repurchase Retained earnings Less: Treasury stock Total shareholders' equity 142,940,000 0 143,315,000 (2,490,000) $ 164,825,000 $ 164,265,000