M$4$ Inc. issued $50,000$ shares of $$1$ par value common stock for $$15$ per share on January $1,2020,$ the day of its initial stock offering. The company$$s policy is to directly retire any reacquired shares.

On March $30,2020,$ M$4$ Inc. reacquires and retires $1,000$ shares of common stock at $$13\mathrm{.}50$ per share.

On August $20,2020,$ M$4$ Inc. reacquires and retires $1,000$ shares of common stock at $$17\mathrm{.}25$ per share.

On December $1,2020,$ M$4$ Inc. issues $5,000$ shares of common stock at $$17\mathrm{.}00$ per share.

The journal entry to record the reacquisition and retirement of common stock on March $30,2020$ includes