Bersorace Lionited tar $ 38,250 which a sobre es contre redine procedere de orice precibus cafeel usatin 2030, the company reacquired and cancelled 650 shares at $44 per share. There was contributed surplus of $0.25 per share at the time of the reacquisition (total 14,050), arose from net excess of proceeds over cost on a previous cancellation Prepare the journal entry to record this transaction if Blue Spruce prepares financial statements in accordance with ASPE. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation Aug. 1