1 The shareholders' equity section of the balance sheet of White, Inc. included the following accounts at December 31, 2019: Shareholders' Equity $ in millions Common stock, 22 million shares at $1 par, $ 22 Paid-in capital - excess of par 132 Paid-in capital - share repurchase.. Retained earnings ...... 205 1. On March 6, 2020, White reacquired 4 million shares of stock at $9 per share. 2. On September 3, 2020, the corporation sold 1 million shares at $11 per share. 3. On October 12, 2020, the corporation sold 2 million shares at $7 per share. REQUIRED: a. Using transactions 1-3 above, prepare the entries for both the purchase and subsequent resale of shares, treated as retired stock. b. Using transactions 1-3 above, prepare the entries for both the purchase and subsequent resale of shares, treated as treasury stock