32 In 2018, Western Transport Company entered into the treasury stock transactions described below. In 2016, Western Transport had issued 280 million shares of its $1 par common stock at $28 per share. 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 (i.e., 10,000,000 should be entered as 10).) 20 points (8 02:28:52 1. On January 23, 2018, Western Transport reacquired 20 million shares at $31 per share. 2. On September 3, 2018, Western Transport sold 2 million treasury shares at $32 per share. 3. On November 4, 2018, Western Transport sold 2 million treasury shares at $29 per share. View transaction list Journal entry worksheet