Recording Common Stock Direct Retirement Laser Inc. has the following account balances on December 31, 2019. Common stock, $1 par, 6,000 shares issued $6,000 Paid-in capital in excess of par 84,000 Required Prepare journal entries for the following three separate scenarios. a. On January 15, 2020, Laser Inc. acquires and immediately retires 600 shares of stock at $15 per share. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Date Account Name Dr. Cr. Jan. 15, 2020 Cash 9000 Common Stock 600 Paid-in Capital in Excess of Par-Common Stock 8400 b. On January 15, 2020, Laser Inc. acquires and immediately retires 600 shares of stock at $17 per share. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Account Name Dr. Cr. Date Jan. 15, 2020 c. On January 15, 2020, Laser Inc. acquires and immediately retires 600 shares of stock at $14 per share. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Account Name Dr. Cr. Date Jan. 15, 2020