Concord Inc. has a total of $100000$ common shares issued and outstanding with a balance in its Common Shares account of $$443000.$ On February $8,$ Concord reacquired $15700$ of its common shares at a market price of $$4\mathrm{.}10$ per share. To record this reacquisition, Concord would debit the Common Shares account for

$$69551.$

$$66251.$

$$64370.$

$$59378.$