Sunland Corporation has the following shareholders' equity on December 31, 2021: Shareholders' equity Share capital $10 convertible preferred shares, 10,000 shares authorized, 4800 shares issued $566000 Common shares, 200,000 shares authorized, 87000 shares issued 1740000 Total share capital 2306000 Retained earnings 447000 Total shareholders' equity $ 2753000 If 9600 common shares were reacquired for $ 22 per share, the journal entry to record the transaction would O credit Common Shares for $211200. O debit Common Shares for $ 192000. O credit Retained Earnings for $ 19200. O credit Contributed Surplus-Reacquisition of Shares for $ 19200