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Anthem Inc. issues 200,000 shares of stock with a par value of $0.16 for $165 per share. Three years later, it repurchases these shares for

Anthem Inc. issues 200,000 shares of stock with a par value of $0.16 for $165 per share. Three years later, it repurchases these shares for $95 per share. Anthem records the repurchase in which of the following ways?

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