The following data was avaliable for Smithson Corporation on December 31, 2022: Common shares {30,000 authorized; 10,000 issued), $280,000 (CR) Contributed surplus - reacquisition of shares, $10,000(CR) The only change in 2023 was that $mithson paid $20,000 to reacquire 800 of its own shares. For the reacquisition, what amount would be recorded for Contributed Surplus-Reacquisition of Shares? CR $20.000 DR $2.400 CR$2.400 DR $20,000