Coronado Corporation has the following shareholders' equity on December 31, 2021: Shareholders' equity Share capital $10 convertible preferred shares, 10,000 shares authorized, 5000 shares issue Common shares, 200,000 shares authorized, 70000 shares iss Total share capital Retained earnings Total shareholders' equity preferred shares, authorized, 5000 shares issued $565000 s authorized. 70000 shares issued 1750000 Dital 2315000 456000 equity $2771000 If 9100 common shares were reacquired for $22 per share, the journal entry to record the transaction would credit Common Shares for $200200. Obit Common Shares for $200200. O credit Contributed Surplus for $27300. debit Retained Earnings for $27300