A company has 50.000 shares outstanding with a par value of 5 each. It acquires 9.000 of its own shares at a price of 21 each with the purpose of selling them at a later date. Which of the following would apply to the accounting entry for this transaction?

Select one:

a. Retained earnings would be credited by 189.000

b. Share capital would be debited by 45.000

c. Cash would be credited by 189.000

d. I want to leave this question blank

e. Retained earnings would be debited by 189.000