The balance sheet of YourCompany at December 31, 2021 contains the following: Account Title Dollar Amount millions) ($ in Common Stock, 900 shares authorized, 400 million shares issued, $1 par APIC-Common Stock APIC- Share Repurchase Treasury Stock, 10 million shares Retained Earnings Total Stockholders' Equity $200 1,600 5 (75) 4,100 $5,830 On January 15, 2022, YourCompany retires half of the Treasury Stock it is holding. YourCompany uses average cost for Treasury Stock transactions. Prepare the Journal Entry to record the transaction. Clearly label the account titles and whether the accounts are debited or credited. Write your answer in millions of $.