plz help with b) i dont know what journal entry i should put for negative retained earnings

On January 22,2025 , Sunland Ltd, repurchased and cancelled 195,000 common shares, paying $16.00 per share. (a) Provide the journal entry to record the share repurchase transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Your answer is partially correct. Provide the journal entry that would have been required if Sunland had paid $9.00 per share when the shares were repurchased. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)