A company's shareholders' equity section at December 31, 20x2 included the following tems Common shares, 102788 shares outstanding Contributed Surplus reacquisition of common shares $680282 $8124 The following transactions took place during the year 20x3 February 15 Issued 18501 shares for $170137 cash Retired 36159 shares for $399594 cash July 10 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 a. Debit to R/E for $137941 b. Credit to Contributed Surplus for $8124 c. Debit to R/E for $146065 d. Debit to Contributed Surplus for $146065