Exercise 13-6 Retirement of shares LO2 Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares. 600,000 shares authorized, 30,000 shares issued and outstanding Retained earnings $ 405,000 79, 350 On February 1, 2020, the company repurchased and retired 400 common shares (the first retirement the company has recorded) Required: Prepare General Journal entries to record the repurchase and retirement under each of the following independent assumptions. The shares were repurchased for: a. $9.00 per share b. $13.50 per share c. $18.00 per share