Crane Corp. reacquired 12400 of its common shares at a market price of \\( \\$ 1.21 \\) per share. The average per share amount of the shares is \\( \\$ 1.94 \\). The entry to record the reacquisition would include a debit to Loss on Repurchase of Common Shares for \\( \\$ 9052 \\) debit to Common Shares for \\( \\$ 15004 \\) credit to Retained Earnings for \\$24056 credit to Contributed Surplus for \\( \\$ 9052 \\)