Exercise $18-11($Algo$)$ Retirement of shares $[$LO$18-5]$In $2024,$ Borland Semiconductors entered into the transactions described below. In $2021,$ Borland had issued $165$ million shares of its $$1$ par common stock at $$27$ 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 $10).$On January $2,2024,$ Borland reacquired $12$ million shares at $$25\mathrm{.}50$ per share.On March $3,2024,$ Borland reacquired $12$ million shares at $$29$ per share.On August $13,2024,$ Borland sold $1$ million shares at $$35$ per share.On December $15,2024,$ Borland sold $2$ million shares at $$29$ per share.