Bella Donna Company has 100,000 shares of $1 par common stock issued and outstanding as of January 1, 2018. The shares were originally issued for $8 per share. On February 3, 2018, Bella Donna repurchased 8,720 shares at $6 per share for the purposes of retiring them. What will the debit to Paid in capital in excess of par with February 3rd journal entry?

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