The data below are from the December 31, 2010, balance sheet of the Hani Corner Corporation: Common stock, $50 par, 3,000 shares issued and outstanding ......................................... $150,000 Paid-in capital in excess of par ...................... 45,000 Retained earnings ..................................... 75,000 Record the following transaction during 2011: Oct. 23 Purchased 225 shares of stock at $71 per share and immediately retired the stock. The shares originally sold for $65 per share