Information taken from Nanotec Security Inc.'s January 31, 2023, balance sheet follows: Common shares, 480,000 shares authorized, 40,000 shares issued and outstanding Retained earnings $380,000 81,850 On February 1, 2023, the company repurchased and retired 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. $7.00 per share b. $9.50 per share c. $12.00 per share View transaction list View journal entry worksheet No Date General Journal A Feb. 01, 2023 Common shares Contributed capital from retirement of common shares B Feb. 01, 2023 Common shares Cash Debit Credit ( Check my work