A company's shareholders' equity section at December 31, 20x2 included the following items: Common shares, 96001 shares $688812 outstanding The following transactions took place during the year 20x3: February 15 Issued 18929 shares for $171567 cash July 10 Retired 38311 shares for 85711 cash Which of the following would be correct as part of the July 10, 20x3 journal entry to record the retirement of the shares? Select one: ka. No entry would be recorded b. Credit to R/E for $98911 6 c. Debit to Common Shares for $385711 d. Debit to R/E for Check