Information taken from Nanotec Security Inc.$$s January $31,2023,$ balance sheet follows:

Common shares, $460,000$ shares authorized, $38,000$ shares issued and outstanding $ $342,000$

Retained earnings $81,350$

On February $1,2023,$ the company repurchased and retired $800$ 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:

$$6\mathrm{.}50$ per share

$$9\mathrm{.}00$ per share

$$11\mathrm{.}50$ per share