1) The balance sheet of FIFA Cup Company included the chareholder's equity section at December 30, 2021. Common Stock ($1 par, issued & outstanding 180 million shares) Paid-in capital -excess of par (# per share) Retained earnings Total shareholders' equity. following $ in million $180 1080 560 $1820 On January 5, 2022 FIFA parchased & retired 2 million share for $18 million Immediately after retirement of the shares, the balances in the paid-in - capital - excess of par & retained earnings accounts are Paid-in capital - excess of par Retain farmings a. b. C. d. A. Option B B C C D D A $1,068 1,064 1,080 1,080 8556 560 560 542