Carla Vista Corporation has an unlimited number of common shares authorized and 96,000 common shares issued. At December 31. 2021, Carla Vista had a balance in the Common Shares account of $240,000. On January 1, 2022, Carla Vista repurchased and retired 9,600 common shares at a price of $2.25 cash per share. (a) Prepare the journal entry for the repurchase of shares. (List all debit entries before credit entries, Credit account titles ore automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)