$(1)$ Quadrant Corporation originally issued its common shares at $$45$ per share.

$(1)$ Prepare a journal entry to record the retirement of $600$ shares if Quadrant Corporation paid $$25$ per share.

$(2)$ Prepare a journal entry to record the retirement of $600$ shares if Quadrant Corporation paid $$75$ per share. Quadrant has $$12,000$ in contributed capital from the previous retirement of common shares.