On January 1, 2021, Hum Enterprises Inc. had 60,000 common shares, recorded at $480,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 Issued 6,000 common shares at $10 per share. June 15 Declared a 5% stock dividend to shareholders of record on September 5, distributable on September 20. The shares were trading for $12 a share at this time. Sep. 21 Announced a 1-for-2 reverse stock split. Shares were trading at $10 per share at the time. Nov. 1 Issued 3,000 common shares at $22 per share. Dec. 20 Repurchased 10,000 common shares for $20 per share. This was the first time Hum had repurchased its own shares. Record each of the transactions. Keep a running balance of the average per share amount of the common 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 0 for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to 0 decimal places, e.g. 5,271.) Date Account Titles and Explanation Debit Credit Apr. 1 June 15 Sept. 20 Sept. 21 Nov. 1 Dec. 20 Question Part Score--/13 Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $15 per share. This is the first time Hum had repurchased its own 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 0 for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to 0 decimal places, e.g. 5,271.) Date Account Titles and Explanation Debit Credit Dec. 20 Question Part Score--/3 Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $18 per share. Also assume that Hum has a credit balance of $2,300 in its Contributed SurplusReacquisition of Common Shares account. (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 0 for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to 0 decimal places, e.g. 5,271.) Date Account Titles and Explanation Debit Credit Dec. 20