Ciana Chiasson is confused. She says, I don't understand why sometimes, when the price paid to reacquire

Question:

Ciana Chiasson is confused. She says, "I don't understand why sometimes, when the price paid to reacquire shares is greater than their average cost, the 'loss on reacquisition' is debited to a contributed surplus account. But at other times, it is debited to the Retained Earnings account. And sometimes it is even debited to both!" Help Ciana understand.