splash corporation has outstanding 19,000 shares of $5 par value common stock. on august 1, 2025, splish reacquired 180 shares at $74 per share. on november 1, splish reissued the 150 shares at $64 per share. splish had no previous treasury stock transactions. Prepare the entry to retire the treasury shares remainin following the november 1, 2025, reissuance. the shares were initiallly issued for $50 per share.