Carla Vista Company had the following Shareholders' Equity accounts as of May $1,2023$:

Share capital:

Preferred shares, $80,000$ issued and outstanding

$$1,008,000$

Class A common shares, $110,000$ issued and outstanding

$665,500$

Class $B$ common shares, $330,000$ issued and outstanding $,1,666,500$

Retained earnings

Total shareholder's' equity

On June $10,$ Carla Vista reacquired and cancelled $1,900$ Class A common shares at a cost of $$5\mathrm{.}20$ per share. On August $26,2023,$

Carla Vista issued $3,800$ Class A common shares for $$9\mathrm{.}45$ each. On September $30,$ the company reacquired and cancelled another

$1,900$ Class A common shares at $$9\mathrm{.}45$ per share.

Prepare the journal entries required to record these transactions. $($Round per share value to $4$ decimal places, e$.$g$.1\mathrm{.}2512$ and final answers

to $0$ decimal places, e$.$g$.5,275.$ List all debit entries before credit entries. 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 $0$ for the amounts. Record journal

entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Account Titles and Explanation