63. Lowes Corporation. originally issued its common shares at $45 per share. (1) Prepare a journal entry to record the retirement of 600 shares if Lowes Corporation paid $25 per share. (2) Prepare a journal entry to record the retirement of 600 shares if Lowes Corporation paid $75 per share. Lowes has $12,000 in contributed capital from the previous retirement of common shares. GL Debit Credit