This question comes from the Derecognition of shares lesson

On January $1,2010$ OurNew Corp.$\text{'}$s board of directors authorized $100,000$ shares of $$1$ par value stock for issuance. On that date $70,000$ shares were issued for $$20$ per share. On January $2,2018,$

OurNew Corp. reacquired $20,000$ shares for $$15$ per share. The shares were held as treasury shares. On January $2,2020,$ OurNew Corp. reissued $8,000$ shares out of treasury for $$25$ per share. On

January $5,2020$ OurNewCorp retired $2,000$ shares from Treasury.

The January $2,2020$ entry will include a

to the Treasury Stock account for

and a credit to Paid$-$In$-$Capital Share Repurchase for $

After the January $5,2020$ entry the balance in Paid$-$In$-$Capital Share Repurchase should be $