In 2021, Western Transport Company entered into the treasury stock transactions described below. In 2019, Western Transport had issued 110 million shares of its $1 par common stock at $11 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 10 million shares at $14 per share.
2. On September 3, 2021, Western Transport sold 3 million treasury shares at $15 per share.
3. On November 4, 2021, Western Transport sold 3 million treasury shares at $12 per share.