In 2016, Borland Semiconductors entered into the transactions described below. In 2013, Borland had issued 150 million shares of its $1 par common stock at $42 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 $41.00 per share.
2.	On March 3, 2016, Borland reacquired 9 million shares at $44 per share.
3.	On August 13, 2016, Borland sold 1 million shares at $50 per share.
4.	On December 15, 2016, Borland sold 2 million shares at $44 per share.