BE14.9 (LO 2) Arantxa Corporation has outstanding 20,000 shares of $5 par value common stock. On August 1, 2025, Arantxa reacquired 200 shares at $80 per share. On November 1, Arantxa reissued the 150 shares at $70 per share. Arantxa had no previous treasury stock transactions. Prepare Arantxa's journal entries to record these transactions using the cost method. BE14.10 (LO 2) Refer to the information in BE14.9. Prepare the entry to retire the treasury shares remaining following the November 1, 2025, reissuance. The shares were initially issued for $50 per share. 11