Crane Inc. has a total of $100000$ common shares issued and outstanding with a balance in its Common Shares account of $$454000.$ On

February $8,$ Crane reacquired $15900$ of its common shares at a market price of $$4\mathrm{.}10$ per share. To record this reacquisition, Crane

would debit the Common Shares account for

$$67786.$

$$72186.$

$$58377.$

$$65190.$