The balance sheet of FIFA Cup Company included the following shareholders' equity section at December 31, 2021: ($ in millions) $ 180 Common stock ($1 par, authorized 200 million shares, issued and outstanding 180 million shares) Paid-in capital-excess of par Retained earnings Total shareholders' equity 1,080 560 $1,820 On January 5, 2022, FIFA purchased and retired 2 million shares for $18 million. Immediately after retirement of the shares, the balances in the paid-in capital-excess of par and retained earnings accounts are: a. b. Paid-in capital-excess of par $1,068 $1,064 $1,080 $1,080 Retained earnings $556 $560 $560 $542 C. d