Cal Cookie Company (CCC) has 100 million shares of $1 par common stock authorized. The transactions below caused changes in CCC's outstanding shares. January 4, 2021 Repurchased and retired 1.80 million shares at $8.80 per share. June 25, 2021: Repurchased and retired 2.80 million shares at $2.80 per share. Prior to the transactions, CCC's shareholders' equity included the following: Common stock, 80.80 million shares at $1 par Paid-in capital-excess of par Retained earnings $ 80,800,000 226,240,000 128,000,000 Required: Prepare the journal entries to record the repurchase and retirement of the shares. (Do not round your per share amounts. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet 1 2 Repurchased and retired 1.80 million shares at $8.80 per share. Note: Enter debits before credits. Date January 04, 2021 General Journal Debit Credit Journal entry worksheet 1 2 Repurchased and retired 2.80 million shares at $2.80 per share. Note: Enter debits before credits