4. On January 1, 20x1, the statement of financial position of DISCALCED BAREFOOTED Co. shows the following information: Share capital (authorized 20,000 shares with par value of 1,600,000 P100) Share premium 320,000 Share premium - treasury shares 10,000 Retained earnings 1,070,000 Total shareholders' equity 3,000,00 0 Requirements: Provide the necessary journal entries in each of the following independent scenarios: a. DISCALCED reacquires 1,000 shares at P80 on July 1, 20x1 and retires all of the treasury shares acquired on September 1, 20x1. b. DISCALCED reacquires 1,000 shares at P140 On July 1, 20x1 and immediately retires them