The shareholders' equity section of the balance sheet of Buy n Large Corporation included the following accounts at December 31, 2023: Shareholders' Equity ($ in millions) Common stock, 240 million shares at $1 par $ 17 Paid-in capitalexcess of par 306 Paid-in capitalshare repurchase 1.5 Retained earnings 585 Using transactions 1-3 below, prepare the entries for both the purchase and subsequent resale of shares, treated as retired stock. Using transactions 1-3 below, prepare the entries for both the purchase and subsequent resale of shares, treated as treasury stock. On March 23, 2023, Buy n Large. reacquired 3.5 million shares of stock at $21 per share. On June 2, 2023, the corporation sold 2 million shares at $23 per share. On September 25, 2023, the corporation sold 1 million shares at $15 per share