Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows. Common shares, 460,000 shares authorized, 38,000 shares issued and outstanding Retained earnings $342,000 81,350 On February 1, 2020, 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: a. $6.50 per share b. $9.00 per share c. $11.50 per share View transaction list Journal entry worksheet A B