Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 580,000 shares authorized, 50,000 shares issued and outstanding Retained earnings $600,000 84,350 On February 1, 2020, the company repurchased and retired 1,400 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. $9.50 per share b. $12.00 per share c. $14.50 per share View transaction list Assessment Tool iFrame X Record the retirement of shares for $9.50 per share. B Record the retirement of shares for $12.00 per share. C Record the retirement of shares for $14.50 per share