In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 210 million shares of its $1 par common stock at $45 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 10 million shares at $43.50 per share. 2. On March 3, 2021, Borland reacquired 10 million shares at \$47 per share. 3. On August 13,2021 , Borland sold 1 million shares at $53 per share 4. On December 15, 2021, Borland sold 2 million shares at \$47 per share. Journal entry worksheet Record the reacquisition of 10 million shares at $43.50 per share. Note: Enter debits before credits