Ramsay Corporation reported having 25,000 common shares issued for a total share capital of $100,000 on its December 31, 2020, balance sheet. On February 15, 2021, it reacquired 4,000 of these shares. This is the first time Ramsay has reacquired any of its shares. Record the reacquisition of the shares assuming the company paid (a) $14,000, and (b) $18,000, to reacquire the shares. help me out in this ?

Ramsay Corporation reported having 25,000 common shares issued for a total share capital of $100,000 on its December 31,2020 , balance sheet. On February 15,2021 , it reacquired 4,000 of these shares. This is the first time Ramsay has reacquired any of its shares. Record the reacquisition of the shares assuming the company paid (a) $14,000, and (b) $18,000, to reacquire the shares