In 2021, Western Transport Company entered into the treasury stock transactions described below. In 2019 , Western Transport had issued 300 million shares of its $1 par common stock at $30 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 $33 per share. 2. On September 3, 2021, Western Transport sold 2 million treasury shares at $34 per share. 3. On November 4,2021 , Western Transport sold 2 million treasury shares at $31 per share. Journal entry worksheet Record the reacquisition of 20 million shares at $33 per share. Note: Enter debits before credits. Journal entry worksheet Record the sale of 2 million treasury shares at $34 per share. Note: Enter debits before credits. Journal entry worksheet Record the sale of 2 million treasury shares at $31 per share. Note: Enter debits before credits