Jason's Janitorial Company (JJC) is a publically company that has shares traded on the Toronto Stock Exchange. On January 1, 2019 the company had total share capital of $43,400 and 5,000 common shares outstanding. The following is information pertaining to 2019: The company announces plans to open a retail store. To help pay for the store the company issued 6,000 common shares at $7.50 per share on January 31. The store is proving to be more expensive than previously budgeted and the company issued 3,000 additional common shares at $9.50 per share on February 21. The store is completed. To celebrate the grand opening, JJC unveils its flagship products; a smart bathroom complete with a talking toilet imported from Japan. As a reward for the shareholders' patience, the company announced on July 30 that a cash dividend of $0.40 per share will be paid on September 1 to all common shareholders on record as of August 15. The market price for the shares on July 30 is $9.30. The sales of the smart bathroom have been lower than anticipated and Royal Flush Inc., a significant shareholder of JJC, is upset with the latest quarterly results of the company The poor results have caused the market price of the shares to drop to $7.00 per share as of December 1. In response to this, JJC has agreed to reacquire and retire the shares owned by Royal Flush Inc. All 2,500 common shares owned by Royal Flush Inc. were reacquired at $8.00 per share on December 1, 2019. 21.) Complete any journal entries required for JJC for the 2019 year. (8 marks)