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In 2011, Borland Semiconductors entered into the transactions described below. In 2008, 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:
1. On January 2, 2011, Borland reacquired 10 million shares at $32.50 per share.2. On March 3, 2011, Borland reacquired 10 million shares at $36 per share.3. On August 13, 2011, Borland sold 1 million shares at $42 per share.4. On December 15, 2011, Borland sold 2 million shares at $36 per share.
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