Current Attempt in Progress Blossom Corporation has an unlimited number of common shares authorized and 102,000 common shares issued. At December 31, 2021, Blossom had a balance in the Common Shares account of $255,000. On January 1, 2022, Blossom repurchased and retired 10,200 common shares at a price of $2.25 cash per share. (a) Prepare the journal entry for the repurchase of shares. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1