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The stockholders equity section of Peter Corporation s balance sheet at December 31, 2017, follows: Common stock ($10 par value); authorized.............................1,000,000 shares, issued and outstanding 900,000 shares.......................$ 9,000,000 Additional paid-in capital.................................................2,700,000 Retained earnings..........................................................1,300,000 Total stockholders equity.............................................$13,000,000 On January 2, 2018, Peter purchased and retired 100,000 shares of its stock for $1,800,000 Required: What is the balance in the Additional paid-in capital and Retained earnings accounts immediately after the shares were retired?
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