In 2021, Western Transport Company entered into the treasury stock transactions described below. In 2019, Western Transport had issued 290 million shares of its $1 par common stock at $29 per share. Required: Prepare 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 23,2021 , Western Transport reacquired 20 million shares at $32 per share. 2. On September 3, 2021, Western Transport sold 3 million treasury shares at $33 per share. 3. On November 4, 2021, Western Transport sold 3 million treasury shares at $30 per share