Current Attempt in Progress Pharoah Company had the following Shareholders' Equity accounts as of May 1, 2023: Share capital: Preferred shares, 50,000 issued and outstanding $627,500 Class A common shares, 120,000 issued and outstanding 624,000 Class B common shares, 330,000 issued and outstanding 1,963,500 Retained earnings 3,285,000 Total shareholders' equity $6,500,000 On June 10, Pharoah reacquired and cancelled 1,500 Class A common shares at a cost of $4.10 per share. On August 26, 2023, Pharoah issued 3,000 Class A common shares for $8.40 each. On September 30, the company reacquired and cancelled another 1,500 Class A common shares at $8.40 per share. Prepare the journal entries required to record these transactions. (Round per share value to 4 decimal places, e.g. 1.2512 and final answers to O 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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation - Automobiles Accumulated Depreciation - Buildings Accumulated OCI Automobiles Bonds Payable Buildings Cash Cash Dividends-Preferred Common Shares Common Shares Dividends Distributable Common Shares Subscribed Common Stock Dividends Distributable Contributed Surplus Deficit Dividend Receivable Dividend Revenue Dividends Dividends Payable Equipment Furniture and Fixtures FV-NI Investments Assistance Used FV-NI Investments FV-OCI Investments Gain on Appreciation of Capital Asset Gain on Disposal of Investments FV-OCI Gain on Sale of Investments Income Summary Inventory Investment Income or Loss Investment in Sinking Fund Land Legal Expense Loss in Value of Investment Property Machinery No Entry Notes Payable Notes Receivable Preferred Shares Property Dividends Payable Retained Earnings Share Subscriptions Receivable Stock Dividends Stock Dividends Distributable Treasury Shares Unrealized Gain or Loss Unrealized Gain or Loss - OCI