In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 175 million shares of its $1 par common stock at $30 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 9 million shares at $28.00 per share.
2. On March 3, 2021, Borland reacquired 9 million shares at $33 per share.
3. On August 13, 2021, Borland sold 1 million shares at $38 per share.
4. On December 15, 2021, Borland sold 2 million shares at $33 per share.

The following is from the 2021 annual report of Kaufman Chemicals, Inc.: Statements of Comprehensive Income Years Ended December 31 2021 2020 2019 $796 $651 S 966 Net income Other comprehensive income: Change in net unrealized gains on AFS investments, net of tax of $29, ($17), and $19 in 2021, 2020, and 2019, respectively Other Total comprehensive income 25 40 (3) $1,003 (24) (2) $770 S677 Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows: ($ in millions) 2021 2020 Shareholders' equity: Common stock Additional paid-in capital Retained earnings Accumulated other comprehensive income Total shareholders' equity 385 9,181 8, 261 129 $17,956 385 9, 181 7,705 92 $17,363 Required: 4. From the information provided, determine how Kaufman calculated the $129 million accumulated other comprehensive income in 2021. (Negative amount should be indicated by a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) ($ in millions) Accumulated other comprehensive income, 2020 Accumulated other comprehensive income, 2021