Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 740,000 shares authorized, 66,000 shares issued and outstanding Retained earnings $1,056,000 88,350 On February 1, 2020, the company repurchased and retired 2,200 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. $13.50 per share b. $16.00 per share c. $18.50 per share View transaction list Journal entry worksheet