Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 680, eee shares authorized, 60,000 shares issued and outstanding Retained earnings $870,000 86,850 On February 1, 2020, the company repurchased and retired 1,900 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. $12.00 per share b. $14.50 per share c. $17.00 per share View transaction list