On January 1, for the first time, a company issued 106,000 shares of $4 par common stock at $19 per share. Later that year, the company repurchased 15,170 shares by paying $20 per share. a)If the reacquired shares are treated as retired, the company debits common stock for? b) If the reacquired shares are treated as retired, teh company debits retained earnings for