On February 7.2021. Blossom Corp. had a balance of $398,160 in its Common Shares account and the total number of shares issued was 31.600. On February 8, 2021, Blossom paid $12.500 to reacquire 1,300 shares. On December 22, 2021, the company paid $38,000 to reacquire 2.600 shares. Determine the average per share amount on February 7 and December 22, 2021. (Round answers to 2 decimal places, es 52.76) Average per share amount on February 7,2021 $ Average per share amount on December 22, 2021 $ List of Accounts Record the two transactions in which Blossom reacquired its shares. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 8 (To record reacquisition of common shares) Dec. 22 [ro record reacquisition of common shares)