The latest casualties of the recession are about 200 Borders Bookstores, including one in Bucks County and one in Montgomery County. The company says it will close its Middletown and King of Prussia Superstores over the next few weeks.  Borders filed for Chapter Eleven bankruptcy protection Wednesday, citing heavy debt, cautious consumer spending and a lack of capital resources.  Court documents say clearance sales could start as soon as this weekend.  The company says it will honor gift cards and its loyalty program during reorganization.