Terrier, Inc originally sold 805,000 shares of its $1 par value common stock. The original sale price of the common stock was $13.50. On March 1 the Company repurchased 20,000 shares at a price of $15.00 per share, and on September 1 the company sold 8,000 shares at a price of $14.00. The balance of additional paid in capital - share repurchase is $125,000 Given this information prepare the necessary journal entries assuming: 1) the repurchased shares were retired 2) the repurchased shares were treasury stock Hint: Treat these as 2 separate scenarios - use the two separate journal templates in Excel to prepare the entries for each scenario