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Question - Playground Equipment Inc had 180000 common shares issued and outstanding as at December 31 2021. The shares had been issued for $9.8 each. On September 12, 2022, playground repurchased and retired 45000 of these shares at $9.3 each, the first retirement ever recorded by playground. Playground also repurchased and retired 25000 shares at $11.6 on December 17, 2022. Record the journal entries on Sept 12 and Dec 17?
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