3 Exercise 18-12 Treasury stock [LO18-5 In 2018, Westen Transport Company entered into the treasury stock transactions described below, In 2016, Western Transport had issued 140 milion shares of its $1 par common stock at $17 per share nts Required Prepare the appropriate journal entry for each of the following transactions: (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (l.e, 10,000,000 should be entered as 10)) t On January 23, 2018, Western Transport reacquired 10 million shares at $20 per share 2. On September 3, 2018, Western Transport sold 1 million treasury shares at $21 per share 3. On November 4, 2018, Western Transport sold 1 million treasury shares at $18 per share Journal entry worksheet Record the reacquisition of 10 milion shares at s20 per share 5