Thorpe Enterprises, Ltd. had the following shareholders' equity balances Dec. 31, 2021: Common shares, 11,500 shares issued and outstanding.......... $ 276,00 Contributed surplus - retirement of common shares......... 2,30 On Jan. 2, 2022, the company repurchased and cancelled 2,000 of its ow common shares by paying $28 cash per share. REQUIRED: Complete the following journal entry. [Answer format: For do amounts: no $ sign, no commas, no decimal places. For Debited/Crediter select Dr or Cr] If a line in the journal entry is not to be used, enter 0 (i.e for the amount and leave the Dr/Cr unselected. Jan. 2 Account name Amount Debitec Credite Contrib. Surplus - Retirement of common shares........... 273700 Common Shares..... 56000 Retained Earnings.. 266000 10000 Cash.. Cr 2