Problem $18-2($Algo$)$ Share buyback$-$comparison of retirement and treasury stock treatment; financial statement effects $[$LO$18-5]$

The shareholders' equity section of the balance sheet of TNL Systems Incorporated included the following accounts at December $31,2023$:

$\backslash$table$[[$Shareholders$\text{'}$ Equity,$($$ in millions$)],[$Common stock, $210$ million shares at $$1$ par,$$210$