E 18-11 Retirement of shares In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 170 million shares of its $1 par common stock at $34 per share. Required: Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions: 33. 1. On January 2, 2021, Borland reacquired 15 million shares at $32 per share. A. Common stock........... B. C. D. 001 Paid-in capital-share repurchase (difference).. Cash.......... Common stock Paid-in capital excess of par Cash..... Common stock...... Paid-in capital excess of par Paid-in capital-share repurchase (difference) Cash....... Common stock Cash........ 15 495 510 450 30 480 15 495 30 480 510 510 to a (somnib) soms boui