Caty's Dog Company repurchases 45 shares of its own stock on August 5, 2020 for $7.50 per share and another 60 shares of its own stock on October 16, 2021 for $11 per share. Shares were originally issued for $5 per share. The company reissues 75 shares for $15 per share on January 15, 2022. Provide the January 15, 2022 journal entry if the company uses the FIFO method