20. the balance sheet of fifa cup company included the following shareholders' equity section at december 31, 2021: common stock ($1 par, 200 million shares outstanding): $200 million paid-in capital—excess of par: $1,800 million paid-in capital—share repurchase: $4 million retained earnings: $1,000 million on january 5, 2022, fifa purchased and retired 2 million shares for $18 per share. immediately after retirement of the shares, the balance in the retained earnings account is a) $1,012 million. b) $1,000 million. c) $999 million. d) $988 million.