If contributed surplus begins with a zero balance, what will the journal entry look like if shares are repurchased and the market price per share is now higher than the average book value per share? a) Dr to Common Shares | Cr to Cash, & Contributed Surplus b) Dr to Cash | Cr to Common Shares, Retained Earnings, & Contributed Surplus c) Dr to Common Shares, Retained Earnings, & Contributed Surplus | Cr to Cash d) Dr to Common Shares, & Retained Earnings | Cr to Cash e) Dr to Cash | Cr to Common Shares, & Retained Earnings