Sandhill Company had the following Shareholders' Equity accounts as of May 1, 2023: On June 10 , Sandhill reacquired and cancelled 1,300 Class A common shares at a cost of $4.60 per share. On August 26, 2023, Sandhill issued 2,600 Class A common shares for $9.00 each. On September 30, the company reacquired and cancelled another 1,300 Class A common shares at $9.00 per share. Prepare the journal entries required to record these transactions. (Round per share value to 4 decimal places, e.g. 1.2512 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 Aug. 26 Common Shares Cash Contributed Surplus Cash Common Shares Common Shares Contributed Surplus Retained Earnings 7215 23400 Cash