Shefficld Corporation has 305,000 no par value common shares authorized, issued, and outstanding which were all issued at $42 per share On February 28, 2023, Sheffield reacquired 9,000 shares at a cost of $40 per share On October 20, 2023, the compary purchased and cancelled an additional 7,000 shares. The purchase cost was $46 per share Prepare the journal entries to record the reacquisition of shares. (Credit occount titles are outomoticolly indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tilies and enter O for the amounts. List all debit entries before credit entries. Record /ournal entries in the order presented in the problem.)