On January $2,$ ABC partnership incorporated into ABC Corporation and had its first share issuing on that date of $300,000$ common shares and $60,000$ preferred shares that have a $$4\mathrm{.}00$ annual cumulative dividend. The common shares sold for $$5\mathrm{.}50$ each and the preferred shares sold for $$70$ each. On March $1,$ common shares were trading at $$6\mathrm{.}60$ and on March $1$ the corporation issued $30,000$ common shares in exchange for legal services that would have normally been billed for a total cost of $$150,000.$ On September $10,$ ABC Corporation repurchased $50,000$ common shares for $$3\mathrm{.}60$ each from the market. On December $1,$ the company declared a dividend to its shareholders of $$400,000.$

For Part $3$ of this question, what amount will be debited on September $10?$

a$)$ $ $180,000$

b$)$ $ $272,727$

c$)$ $ $330,000$

d$)$ $ $180,930$

e$)$ $ $275,000$