Blue Company had the following Shareholders' Equity accounts as of May Share capital: Preferred shares, 50,000 issued and outstanding $617,500 Class A common shares, 250,000 issued and outstanding 1,362,500 Class B common shares, 460,000 issued and outstanding 2,438,000 Retained earnings 3,290,000 Total shareholders' equity $7,708,000 On June 10, Blue reacquired and cancelled 2,000 Class A common shares at a cost of $4.65 per share. On August 26, 2020, Blue issued 4,000 Class A common shares for $8.60 each. On September 30, the company reacquired and cancelled another 2,000 Class A common shares at $8.60 per share. Prepare the journal entries required to record these transactions. (Round per share value to 4 decimal places, eg. 1.2512 and final answer to O decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Sept. 30