In 2024, Western Transport Company entered into the treasury stock transactions described below. In 2022, Western Transport had issued 280 million shares of its $1 par common stock at $28 per share. Required: Prepare 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 23,2024 , Western Transport reacquired 20 million shares at $31 per share. 2. On September 3, 2024, Western Transport sold 2 million treasury shares at $32 per share. 3. On November 4, 2024, Western Transport sold 2 million treasury shares at $29 per share