The stockholders$$ equity section of Peter Corporation$$s balance sheet at December $31,20$X$1,$ follows:

Common stock $($$$10$ par value$)$; authorized $1,000,000$ shares, issued

and outstanding $900,000$ shares $ $9,000,000$

Additional paid$-$in capital $2,700,000$

Retained earnings $1,300,000$

Total stockholders$$ equity $ $13,000,000$

On January $2,20$X$2,$ Peter purchased and retired $100,000$ shares of its stock for $$1,800,000.$

Required:

What is the balance in the Additional paid$-$in capital and Retained earnings accounts immediately after the shares were retired?