the answer is given i want to know how each value is gotten like the 144,000 for Additional Paid in Capital in Excess of Par and the 22,500 for retained earnings

Elrod Rainbow Company provides the following information regarding its most recent balance sheet (stockholder equity section): Elrod Rainbow Company acquired 24,000 shares of common stock in the open market at a price of $17 per share and retired the shares. What's the journal entry to record this