Exercise 18-10 Retirement of shares [LO18-5] Borner Communications' below effected changes in Borner's outstanding shares. Prior to the transactions, Borner's shareholders' equity included the following articles of incorporation authorized the issuance of 130 million common shares. The transactions described (s in millions) $115 345 225 eBook Hint Ask Print References Common stock, 115 million shares at $1 par Paid-in capital-excess of par Retained earnings Required: eacquires (n record the appropriate journal entry for each of the following transactions: (f no entry is re journal entry required" in the first account field. Enter your answers in millions (.e. 10,000.000 should be entered as 10),) recordthe proions retires shares it reacqures trestores their status to that of authortzed but unissued sharesl required for a transaction/event, select "No 1. On January 7, 2018, Bomer reacquired 2 million shares at S6.50 per share 2 On August 23, 2018, Borner reacquired 4 million shares at $3 00 per share. 3 On July 25, 2019, Borner sold 3 million common shares at 58 per share View transaction list