In 2021, Borland Semiconductors entered into the transactions described below. In 2018, Borland had issued 180 million shares of its $1 par common stock at $33 per share. Required: Assuming that Borland retires shares it reacquires, record 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).) On January 2, 2021, Borland reacquired 9 million shares at $32.00 per share. On March 3, 2021, Borland reacquired 9 million shares at $35 per share. On August 13, 2021, Borland sold 1 million shares at $41 per share. On December 15, 2021, Borland sold 2 million shares at $35 per share.