4. Dynasty Corporation had stockholders' cquity on January 1 as follows: Common Stock, $5 par value, 1,000,000 shares authorized, 400,000 shares issued; Paid-in Capital in Excess of Par Value, Common Stock, $800,000; Retained Earnings, $3,600,000. Prepare journal entries to record the following retirement transactions: a. On June 1, Dynasty repurchased and retire 5,000 shares for $4.00 each. b. On September 30, Dynasty repurchased and retire 1,000 shares for $9.00 each. c. What is the balance in the APIC - Retirement account after the September purchase? $