In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 165 million shares of its $1 par common stock at $27 per share. Required: Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions of no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (ie, 10,000,000 should be entered as 10).) 1. On January 2 2021, Borland reacquired 12 million shares at $25,50 per share. 2. On March 3, 2021, Borland reacquired 12 million shares at $29 per share. 3. On August 13, 2021, Borland sold 1 million shares at $35 per share. 4. On December 15, 2021, Borland sold 2 million shares at $29 per share View transaction list Journal entry worksheet Record the reacquisition of 12 million shares at $25.50 per share. Note: Enter debits before credits Credit Date January 02, 2021 Debit 12 General Journal Common stock Paid in capital excess of par Paid in capital-share repurchase Cash Record entry Clear entry View general Journal In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 165 million shares of its $1 par common stock at $27 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 os 10).) 1. On January 2, 2021, Borland reacquired 12 million shares at $25.50 per share 2. On March 3, 2021, Borland reacquired 12 million shares at $29 per share. 3. On August 13, 2021, Borland sold 1 million shares at $35 per share 4. On December 15, 2021, Borland sold 2 million shares at $29 per share. View transaction list Journal entry worksheet