In 2021, Western Transport Company entered into the treasury stock transactions clescribed below. In 2019, Western Transport had issued 150 million shares of its $1 par common stock at $14 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 $17 per share. 2. On September 3, 2021, Western Transport sold 4 million treasury shares at $18 per share. 3. On November 4,2021 , Western Transport sold 4 million treasury shares at $15 per share. Journal entry worksheet 3 Record the reacquisition of 10 million shares at $17 per share. Note: Enter debits before credits