d$.$ Assume that on December $31,$ all remaining treasury shares are retired. Provide the entry for subsequent retirement of treasury shares.

e$.$ Alternatively, assume that Baker Corporation purchased $2,000$ shares on June $15$ for $$30$ and immediately retired the shares rather than holding the shares as treasury shares. Provide the entry for immediate retirement of common shares.

$\backslash$table$[[$Date$,$Account Name,Debit,Credit$],[$a$.$ Jan. $1,$Cash,$250,000,0],[$Common Stock,$0,10,000],[$Paid$-$in Capital in Excess of Par$-$Common Stock,$0,240,000],[$To record issuance of common stock.,,$],[$b$.$ June $15,$Treasury Stock,$60,000,0],[$Cash$,0,60,000],[$To record acquisition of treasury stock.,,$],[$c$.$ Nov. $15,$Cash,$16,500,0],[$Paid$-$in Capital$-$Treasury Stock,$0,1,500],[$Treasury Stock,$0,15,000],[$To record sale of treasury stock.,,$],[$d$.$ Dec. $31,$Treasury Stock,$16,500,0],[$Common Stock,$0,1,500],[$Paid$-$in Capital$-$Treasury Stock,$0,15,000],[vv,0,0],[vv,0,0],[$To record retirement of remaining treasury stock.,,$],[$e$.$ June $15,,0,0],[$v$,0,0],[,0,0],[$Cash$,0,60,000],[$To record direct retirement of stock.,,$]]$