The shareholders' equity section of the 30 June 2017, statement of financial position for Bravo Bistro Ltd appeared as follows.

Ordinary shares, 2 000 shares $7 000

Retained earnings $5 400

Total shareholders' equity $13 000

Assume that all of the 2 000 shares of Bravo Bistro Ltd's that was issued as of 30 June 2017, was issued at $3.50 per share.

On 1 September 2017, Bravo Bistro Ltd reacquired 1 500 of its ordinary shares for $6.50 per share. The journal entry to record the transaction on 1 September includes a credit to what account and for what amount?