Hamilton Co.s 2021 balance sheet reported a balance in retained earnings of $275 million, a balance in Common Stock of $20 million and a balance in APIC-Common of $88 million. Hamiltons common stock has a par value of $1 and Hamilton has not previously retired reacquired shares. a) On January 12, 2022, Hamilton reacquired 2 million shares of its common stock for $6 million. Hamilton is retiring these reacquired shares. Provide Hamiltons necessary journal entry. b) On July 1, 2022, Hamilton reacquired 4 million shares of its common stock for $32 million. Hamilton is retiring these reacquired shares. Provide Hamiltons necessary journal entry.