In 2024, Borland Semiconductors entered into the transactions described below. In 2021, Borland had issued 170 million shares of its $1 par common stock at $34 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 10 million shares at $32.50 per share. 2. On March 3, 2024, Borland reacquired 10 million shares at $36 per share. 3. On August 13,2024 , Borland sold 1 million shares at $42 per share. 4. On December 15,2024 , Borland sold 2 million shares at $36 per share. Journal entry worksheet Record the reacquisition of 10 million shares at $32.50 per share. Note: Enter debits before credits. 1 Record the reacquisition of 10 million shares at $32.50 per share. 2 Record the reacquisition of 10 million shares at $36 per share. 3 Record the sale of 1 million shares at $42 per share. 4 Record the sale of 2 million shares at $36 per share