On January 1, 2024, Drifting Eagles had 5,000 of common shares outstanding valued at $30,000. In addition, there was a $3,000 contributed surplus arising from previous retirements of shares in this class. On March 1, 2024, Drifting Eagles repurchased and cancelled 1,000 shares for $13,000. The journal entry to record this transaction would include: A. debit to retained earnings of 13,000 B. debit to retained earnings of 9,000 and debit to contributed surplus of $3,000 C. debit to contributed surplus of $13,000 O D. debit to retained earnings of 4,00 and debit to contributed surplus of $3,000