Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 520,000 shares authorized, 44,000 shares issued and outstanding Retained earnings $462,000 82,850 On February 1, 2020, the company repurchased and retired 1,100 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. $8.00 per share b. $10.50 per share c. $13.00 per share