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 january 2, 2018, borland reacquired 10 million shares at $32.50 per share. on march 3, 2018, borland reacquired 10 million shares at $36 per share.