In 2016, Borland Semiconductors entered into the transactions described below. In 2013, Borland had issued 180 million shares of its $1 par common stock at $33 per share.

In 2016, Borland Semiconductors entered into the transactions described below. In 2013, Borland had issued 180 million shares of its $1 par common stock at $33 per share. 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).) 1. On January 2, 2016, Borland reacquired 9 million shares at $32.00 per share. 2. On March 3, 2016, Borland reacquired 9 million shares at $35 per share. 3. On August 13, 2016, Borland sold 1 million shares at $41 per share. 4. on December 15, 2016, Borland sold 2 million shares at $35 per share. view transaction list view general journal Journal Entry Worksheet Record the reacquiring of 9 m on shares at $32.00 per share Date General Journal Debit Credit 9 January 02 2016 common stock 288 Paid-in capital excess of par Enter debits before credits done clear entry record entry