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Blue sky films issues 200,000 no-par value shares for $150 per share in 2018. Three years later, it repurchases 30,000 of these shares for $80

Blue sky films issues 200,000 no-par value shares for $150 per share in 2018. Three years later, it repurchases 30,000 of these shares for $80 per share. Blue sky records the repurchase in which of the following ways?

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