What are the four accounts to record this entry? Thanks!

The following is the shareholders' equity section of Concord Corp. at December 31, 2020: Preferred shares, authorized 110,000 shares; issued 27,000 shares $ 945,000 Common shares (unlimited authorized, 55,000 issued) 1,375,000 Contributed surplus 110,000 Total paid-in capital 2,430,000 Retained earnings 2,714,600 Total shareholders' equity $5,144,600 a The preferred shares have a $2 dividend rate, are cumulative, and participate in distributions in excess of a $3 dividend on the common shares. (c) Your answer is partially correct. The company decides instead to acquire and cancel 10,500 common shares at the current fair value of $45 per share. Prepare the entry to record the retirement, assuming the contributed surplus balance arose from previous cancellations of common shares. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Common Shares Toythook and Modia