2. Note 25 , "Share Repurchase," provides the information we need to reconstruct the journal entry that summarizes Target's share repurchases in the year ended January 30, 2016. Provide that entry. Does Target account for share repurchases as treasury stock or retired shares? Explain. 25. Share Repurchase In 2015, our Board of Directors authorized a $5 billion expansion of our existing share repurchase program to $10 billion. Under this program, we have repurchased 94.6 million shares of common stock through January 30, 2016, at an average price of $69.57, for a total investment of \$6.6 billion. Includes 0.1 mison, u.r milion, and 0.2 mition shares dewered upon the non-cash setbement of prepaid conaracts in 2015 , 2014 , and 2013 , respectiely. Inese contracts had an original cash investment of $3milion, $41 milon, and $14 milion, respectively, and an agregate market value of $7 milion, $46 milion, and $17 milion. These contracts are among the investment vehicles used to reduce our economic exposure related to our nonqualfied deferred compensation plins. Note 27 provides the detalls of our positions in prepaid forward contracts