January 4, 2018: Repurchased and retired 2.70 million shares at $7.30 per share. June 25, 2018: Repurchased and retired 3.70 million shares at $1.80 per share. Prior to the transactions, CCC's shareholders' equity included the following: Common stock, 79.30 million shares at $1 par Paid-in capital excess of par Retained earnings Required: $ 79,300,000 142,740,000 113,000,000 Prepare the journal entry to record the repurchase and retirement of the shares. (Do not round your per share amounts. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) Answer is not complete. General Journal No Date 1 January 04, 2018 Common stock Paid-in capital-excess of par Retained earnings Cash 2 June 25, 2018 Common stock Paid-in capital-excess of par Cash Paid-in capital-share repurchase 1000 Debit Credit 0000