AIM Inc. showed the following equity account balances on the December $31,2022,$ balance sheet:

Common shares, unlimited authorized shares, $1,028,500$ shares issued and outstanding $ $7,405,200$

Retained earnings $2,179,700$

During $2023,$ the following selected transactions occurred:

Feb. $10$ Repurchased and retired $164,300$ common shares at $$10\mathrm{.}00$ per share; this is the first retirement recorded by AIM.

May $15$ Declared a $2$:$1$ share split to shareholders of record on June $1,$ distributable June $15.$

Dec. $1$ Declared a $10\%$ share dividend to shareholders of record on December $10,$ distributable December $20.$ The market prices of the shares on December $1,$ December $10,$ and December $20$ were $$5\mathrm{.}00$ $$7\mathrm{.}00,$ and $$6\mathrm{.}30,$ respectively.

$20$ Distributed the share dividend declared December $1.$

$31$ Closed the credit balance of $$1,011,564$ in the Income Summary account.

Required:

a$.$ Journalize the transactions above $($assuming the retirements were the first ever recorded by AIM Inc.$).$ The company does not use a share dividends account. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$