On January 1, 2021, Hum Enterprises Inc. had 60,000 common shares, recorded at $360,000. The company follows IFRS. During the year, the following transactions occurred:

Apr. 1		Issued 4,000 common shares at $8 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 $10 a share at this time.
Sep. 21		Announced a 1-for-2 reverse stock split. Shares were trading at $8 per share at the time.
Nov. 1		Issued 3,000 common shares at $18 per share.
Dec. 20		Repurchased 10,000 common shares for $16 per share. This was the first time Hum had repurchased its own shares.

Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $14 per share. Also assume that Hum has a credit balance of $2,700 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.)