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Dustin corporation reported the following Common stock $1 par 200,000 shares authorized 160,000 shares issued - $160,000 paid in capital in excess of par -

Dustin corporation reported the following
Common stock $1 par 200,000 shares authorized 160,000 shares issued - $160,000
paid in capital in excess of par - common 21,000
retained earnings 207,000
what would be included in the entry to record the corporations purchase of 12,000 shares of its common stock for $12 per share?

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