13. Greene has 100 million shares of $1 par common stock authorized. The transactions below caused changes in Greenes outstanding shares. January 4, 2013: Repurchased and retired 1 million shares at $8 per share. June 25, 2013: Repurchased and retired 2 million shares at $2 per share. Prior to the transactions, Greenes shareholders' equity included the following: Required: Record entries for the above transactions occurring on January 4 and June 25.

Please include all dates and calculations :)

Common stock, 80 million shares at $1 par Paid-in capitalexcess of par Retained earnings $ 80,000,000 160,000,000 120,000,000