Outdoor Equipment Inc. had 180,000 common shares issued and outstanding as at December 31, 2017. The shares had been issued for $9.80 each. On September 12, 2018, Outdoor repurchased and retired 40,000 of these shares at $9.10 each, the first retirement ever recorded by Outdoor. Outdoor also repurchased and retired 20,000 shares at $11.40 on December 17, 2018. Record the entries on September 12 and December 17.