Cullumber Company had the following Shareholders' Equity accounts as of May 1.2023: On June 10, Cullumber reacquired and cancelled 1.900 Class A common shares at a cost of $4.95 per share, On August 26,2023. Cullumber issued 3,800 Class A common shares for $8.90 each. On September 30 , the company reacquired and cancelled another 1.900ClassA common shares at $8.90 per share. Prepare the journal entries required to record these transactions. (Round per share value to 4 decimal places, eg. 1.2512 and final answers to 0 decimal places, es 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 occount tities and enter O for the amounts. Record journal entries in the order presented in the problem. Date Account Tities and Explanation Debit Credit June 10 Commonshares Contributed Surplus Cash Aug. 26 Cash 33820 Common Shares 33820 sep. 30 Common Shares Contributed Surplus Retained Earnings Cash