In 2024, Borland Semiconductors entered into the transactions described below. In 2021, Borland had issued 160 million shares of its \$1 par common stock at $25 per share. Required: Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions: Note: 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 2,2024 , Borland reacquired 11 million shares at $23.00 per share. 2. On March 3, 2024, Borland reacquired 11 million shares at $28 per share. 3. On August 13, 2024, Borland sold 1 million shares at $33 per share. 4. On December 15,2024 , Borland sold 2 million shares at $28 per share