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: Repurehased and retired 1.10 million shares at $8.10 per share, 25, 2021: Repurchased and retired 2.10 million shares at $2.10 per ahare. June Prior to the transactions, CCC's shareholders' equity included the following: Common stock, 80.10 million shares at $1 par Paid-in capital-excess of par Retained earnings 0, 100, 000 168,210,000 121,000,000 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.) 1 2 Repurchased and retired 1.10 million shares at $8.10 per share. ote: Enter debits before credits. Date General Journal Debit Credit January 04, 2021 Journal entry worksheet 2 Repurchased and retired 2.10 million shares at $2.10 per share. Note: Enter debits before credits. Date General Journal Debit Credit June 25, 2021