Recording: Treasury Stock vs$.$ Direct Stock Retirement On December $31,$ the records for Lakers Inc. provided the following data on stockholders$$ equity. $-$ Common stock, $$10$ par, $30,000$ shares issued: $$300,000-$ Additional paid$-$in capital on common stock, $$0\mathrm{.}30$ per share: $$9,000-$ Treasury stock, $3,000$ shares $($cost $$9\mathrm{.}80$ per share$)$: $$29,400$ On that date, the stockholders vote to retire all of the treasury stock immediately and to purchase for direct retirement another $4,000$ shares of common stock currently trading at $$12\mathrm{.}50$ per share. a$.$ Provide the journal entry to retire the $3,000$ shares of treasury stock. b$.$ Provide the journal entry for the purchase and immediate retirement of the $4,000$ shares of outstanding common stock c$.$ Assume instead for part b that the company holds the $4,000$ shares in the treasury rather than retiring immediately. Record the journal entry. d$.$ Determine the change in stockholders' equity after part b and then again after part c$.$ Note: Indicate a decrease with a negative sign.