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At December 31, 2019, the following balance sheet of National Foods, Inc. included the following shareholder's equity accounts: Shareholders Equity ( in millions) Preferred Stock, 9.09%, IT million shares at $1 par STT Common Stock, 170 million shares at $1 par ST70 Paid-in-capital, excess of par, preferred $479 Paid-in-capital, excess of par, Common $5610 Retained Earnings $3,245 Paid-in-capital-share repurchase $12 Total shareholders' equity $9,527 On January 7, 2020, National Foods, reacquired %6 of its common shares for $397,800,000. Accordingly, the shareholders' accounts will be: Account $ Common Stock Paid-in-capital, excess of par, common Paid-in-capital-share repurchase Retained Earnings On March 15, 2020, National Foods, reacquired 5,800,000 of its common shares for $32 million. Accordingly, the shareholders' accounts will be: Account $ Common Stock Paid-in-capital, excess of par, common Paid-in-capital-share repurchase Retained Earnings