on january 1, vera clothing inc. issued 5,000 shares of common stock, $5 par for $100,000. related to this issuance, the company incurred legal and accounting fees of $2,500 and administrative fees of $2,500. on june 30, vera clothing inc. reacquired 500 shares of common stock at $21 per share and immediately retired the shares. prepare the journal entry on june 30.