on january 23, bayshore corporation, for the first time in its short history, purchased 200 shares of its common stock for $40 a share. on march 31, it sold 100 of those share for $45 a share and properly recorded $500 as additional paid in capital. on april 15 it sold the remaining 100 for $30 a share. in receording the april 15 transaction, how should the retained earnings be presented (debit or credit) and how much?