At December 31, 2020, the balance sheet of Meca International included the following shareholders' equity accounts: Shareholders Equity ($ in millions) Common stock, 55 million shares at $1 par $ 55 Paid-in capitalexcess of par 390 Retained earnings 500 Required: Assuming that Meca International views its share buybacks as treasury stock, record the appropriate journal entry for each of the following transactions: (If no entry is required for a transaction/event, select "No journal entry re