5 In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 210 million shares of its $1 par common stock at $45 per share. 10 points Required: Assuming that Borland retires shares it reacquires, record 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).) eBook 1. On January 2, 2021, Borland reacquired 10 million shares at $43.50 per share. 2. On March 3, 2021, Borland reacquired 10 million shares at $47 per share. 3. On August 13, 2021, Borland sold 1 million shares at $53 per-share. 4. On December 15, 2021, Borland sold 2 million shares at $47ber share. Print References View transaction list Journal entry worksheet 1 2 3 4 Record the reacquisition of 10 million shares at $43.50 per share. Note: Enter debits before credits. Date General Journal Debit Credit January 02, 2021 View transaction list Journal entry worksheet Record the sale of 1 million shares at $53 per share. Note: Enter debits before credits. Date General Journal Debit Credit August 13, 2021 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 Ahm Record the sale of 2 million shares at $47 per share. Note: Enter debits before credits. Date General Journal Debit Credit December 15, 2021 Record entry Clear entry View general journal Prev 5 of 10 Next