Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 700,000 shares authorized, 62,000 shares issued and outstanding Retained earnings $930,000 87,350 On February 1, 2020, the company repurchased and retired 2,000 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. $12.50 per share b. $15.00 per share c. $17.50 per share View transaction list Journal entry worksheet