In 2021, Western Transport Company entered into the treasury stock transactions described below. In 2019, Western Transport had issued 180 million shares of its $1 par common stock at $18 per share. Requlred: Prepare the appropriate journal entry for each of the following transactions: (If no entry ls requlred for a transactlon/event, select "No journal entry requlred" In the flrst occount fleld. Enter your answers In milllons (l.e., 10,000,000 should be entered as 10).) 1. On January 23, 2021, Western Transport reacquired 15 million shares at $21 per share. 2. On September 3, 2021, Western Transport sold 3 million treasury shares at $22 per share. 3. On November 4, 2021, Western Transport sold 3 million treasury shares at $19 per share. Journal entry worksheet Record the reacquisition of 15 million shares at $21 per share. Note: Enter debits before credits