On January 1, 2021, Hum Enterprises Inc. had 74,000 common shares, recorded at $592,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 Issued 6,000 common shares at $10 per share. June 15 Sep. 21 Nov. 1 Dec. 20 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. Announced a 1-for-2 reverse stock split. Shares were trading at $10 per share at the time. Issued 3,000 common shares at $22 per share. Repurchased 10,000 common shares for $20 per share. This was the first time Hum had repurchased its own shares. (a) 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 O 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.) 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 O for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to O decimal places, e.g. 5,271.) Date Account Titles and Explanation Apr. 1 Cash Common Shares June 15 Stock Dividends Stock Dividends Distributable Sept. 20 Stock Dividends Distributable Common Shares Sept. 21. No Entry Nov. 1 No Entry Cash Debit Credit