In 2018, Borland Semiconductors entered into the transactions described below. In 2015, Borland had issued 185 million shares of its $1 par common stock at $34 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 (1.e. 10,000,000 should be entered as 10).) 1. On January 2, 2018, Borland reacquired 11 million shares at $32.00 per share. 2. On March 3, 2018, Borland reacquired 11 million shares at $37 per share. 3. On August 13, 2018, Borland sold 1 million shares at $42 per share. 4. On December 15, 2018, Borland sold 2 million shares at $37 per share, 1 N 3 4 Record the reacquisition of 11 million shares at $32.00 per share. Note: Enter debits before credits. Date General Journal Debit Credit January 02, 2018 View general journi Record entry Clear entry 2 3 4 Record the reacquisition of 11 million shares at $37 per share. Note: Enter debits before credits. Date General Journal Debit Credit March 03, 2018 Record entry Clear entry View general jour 1 2 3 3 4 Record the sale of 1 million shares at $42 per share. Note: Enter debits before credits. General Journal Debit Credit Date August 13, 2018 Record entry Clear entry View generall 1 2 3 4 Record the sale of 2 million shares at $37 per share. Note: Enter debits before credits. Date General Journal Debit Credit December 15, 2018 Record entry Clear entry View general jour