Information taken from Nanotec Security Inc.'s January 31, 2020, balance sheet follows: Common shares, 760,000 shares authorized, 68,000 shares issued and outstanding Retained earnings $1,122,000 88,850 On February 1, 2020, the company repurchased and retired 2,300 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. $14.00 per share b. $16.50 per share c. $19.00 per share View transaction list Journal entry worksheet