Cal Cookie Company (CCC) has 100 million share of $1 Par common stock authorized. The transactions below caused changes in CCCs outstanding shares. January 4, 2013: Repurchased and retired 1 million shares at $8 per share. June 25. 2013: Repurchased and retired 2 million shares at $2 per share. Prior to the transactions. CCCs shareholders- equity included the following: Common Stock, 80 million share at $1 par $80,000,000 Paid-in capital-excess of par 160,000,000 Retained earnings 120,000,000 Required: Record entries for the above transactions