Oriole Company had the following Shareholders' Equity accounts as of May $1,2023$ :

Share capital:

Preferred shares, $90,000$ issued and outstanding

Class A common shares, $190,000$ issued and outstanding

Class B common shares, $440,000$ issued and outstanding

Retained earnings

Total shareholders' equity

On June $10,$ Oriole reacquired and cancelled $1,900$ Class A common shares at a cost of $$3\mathrm{.}85$ per share. On August $26,2023,$ Oriole

issued $3,800$ Class A common shares for $$8\mathrm{.}55$ each. On September $30,$ the company reacquired and cancelled another $1,900$ Class A

common shares at $$8\mathrm{.}55$ per share.

Prepare the journal entries required to record these transactions. $($Round per share value to $4$ decimal places, e$.$g$.1\mathrm{.}2512$ and final answers

to $0$ decimal places, e$.$g$.5,275.$ List all debit entries before credit entries. 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. Record journal

entries in the order presented in the problem.$)$