In 2021, Borland Semiconductors entered into the transactions described below. In 2018 , Borland had issued 190 million shares of its $1 par common stock at $37 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 2,2021 , Borland reacquired 11 million shares at $36.00 per share. 2. On March 3, 2021, Borland reacquired 11 million shares at $39 per share. 3. On August-13, 2021, Borland sold 1 million shares at $45 per share. 4. On December 15,2021 , Borland sold 2 million shares at $39 per share. Journal entry worksheet Record the reacquisition of 11 million shares at $36,00 per share