In 2016, Borland Semiconductors entered into the transactions described below. In 2013, Borland had issued 160 million shares of its $1 par common stock at $25 per share. Required: Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions: 1. On January 2, 2016, Borland reacquired 11 million shares at $23.00 per share. 2. On March 3, 2016, Borland reacquired 11 million shares at $28 per share. 3. On August 13, 2016, Borland sold 1 million shares at $33 per share. 4. On December 15, 2016, Borland sold 2 million shares at $28 per share.