Bramble Corporation has the following shareholders' equity on December $31,2024$ :

Shareholders' equity

Share capital

$$10$ convertible preferred shares,

$10000$ shares authorized, $5000$ shares issued

Common shares,

$196000$ shares authorized, $80000$ shares issued

$1760000$

Total share capital

$2333000$

Retained earnings

$448000$

Total shareholders' equity

$$2781000$

If $10100$ common shares were reacquired for $$24$ per share, the journal entry to record the transaction would:

credit Retained Earnings for $$20200.$

credit Common Shares for $$242400.$

debit Common Shares for $$222200.$

credit Contributed Sirplus$-$Reacquisition of Shares for $$20200.$