In $2024,$ Borland Semiconductors entered into the transactions described below. In $2021,$ Borland had issued $175$ million shares of its $$1$ par common stock at $$31$ per share.

Required:

Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions:

Note: 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 $10).$

On January $2,2024,$ Borland reacquired $14$ million shares at $$29\mathrm{.}50$ per share.

On March $3,2024,$ Borland reacquired $14$ million shares at $$33$ per share.

On August $13,2024,$ Borland sold $1$ million shares at $$39$ per share.

On December $15,2024,$ Borland sold $2$ million shares at $$33$ per share.