Sunland Company had the following Shareholders' Equity accounts as of May 1, 2023: Share capital: Preferred shares, 120,000 issued and outstanding $1,446,000 Class A common shares, 160,000 issued and outstanding 872,000 Class B common shares, 260,000 issued and outstanding 1,547,000 Retained earnings 3,275,000 Total shareholders' equity $7,140,000 On June 10, Sunland reacquired and cancelled 2.100 Class A common shares at a cost of $4.60 per share. On August 26, 2023, Sunland issued 4,200 Class A common shares for $8.80 each. On September 30, the company reacquired and cancelled another 2,100 Class A common shares at $8.80 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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation June 10 Common Shares Contributed Surplus Cash Aug. 26 Cash Common Shares Sep. 30 Common Shares Retained Earnings Contributed Surplus Cash Debit C