U pute Burlington Corp. has a single class of shares. As its year ended December 31, 2020, the company had 5,000,000 shares issued and outstanding. On the stock exchange, these shares were trading at around $22. In the company's accounts, these shares had a value of $150,000,000. The equity accounts also show 5650,000 of contributed surplus from previous repurchases of shares. On January 15, 2021. Burlington repurchased and cancelled 250.000 shares at a cost of $22 per share. Later in the year, on August 20, the company Tepatchased and cancelled a further 475,000 shares at a cost of $37 per share. Required: Record the journal entries for the two share transactions in 2021. For the toolbarres ALT 10 PC) O ALTFF10 Mach BIO Paragraph Arial A T. XQ 5 x x 11 15 -- + 5