Wildhorse Ltd., which has a December 31 year end, had the following shareholders' equity account balances as at December 31, 2024 : On January 22, 2025, Wildhorse Ltd. repurchased and cancelled 194,000 common shares, paying $17.00 per share. (a) Your answer is correct. Provide the journal entry to record the share repurchase transaction. (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 0 for the amounts. List all debit entries before credit entries.) Provide the journal entry that would have been required if Wildhorse had paid $10.00 per share when the shares were repurchased. (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 0 for the amounts. List all debit entries before credit entries.)