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 $36 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 12 million shares at $34.50 per share. 2. On March 3, 2021, Borland reacquired 12 million shares at $38 per share. 3. On August 13, 2021, Borland sold 1 million shares at $44 per share. 4. On December 15, 2021, Borland sold 2 million shares at $38 per share. View transaction list View journal entry worksheet Debit Credit No 1. Date General Journal January 02, 2021. Common stock Paid-in capital - excess of par Paid-in capital - share repurchase Cash