American Semiconductor B/S included the following: Shareholders' Equity Common Stock (100M shares, $1 par) Paid in capital, excess of par Paid in capital, share repurchase Retained Earnings SM 100 900 2 2000 19. If American Semiconductor retires IM shares by repurchasing them at $7 per share, then the balance in "Paid in capital-share repurchase" at the end of this transaction would be a) Credit balance of $2M b) Credit balance of $5M c) Debit balance of SIM d) No balance 20. Instead, if American Semiconductor retires the same IM shares by repurchasing them at $13 per share, then Retained Earnings is impacted as follows: a) Decrease by SIM b) Increase by SIM c) Decrease by $13M d) No change 10