The Data Group Inc. had the following balances in its equity accounts at December 31, 2022 Common shares, unlimited shares authorized; 320,000 shares issued and outstanding Retained earnings $9,600,000 580,000 During 2023, the following equity transactions occurred: Apr. 15 Repurchased and retired 11,400 common shares at $28.40 per share. 1 Repurchased and retired 19,000 common shares at $31.60 per share. May Nov. 1 The board of directors declared a 2:1 share split effective on this date. Required: 1. Prepare journal entries to account for the transactions during 2013 (assuming the retirements were the first ever recorded by The Data Group Inc.). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 Record the purchased and retired 11,400 shares below cost. Note: Enter debits before credits. Date Apr. 15 General Journal Debit Credit + > < 1 2 3 Record the purchased and retired 19,000 shares above cost. Note: Enter debits before credits. Date May 01 General Jourfl Debit Credit View general journal Record entry Clear entry < 1 2 Record the declaration by the directors of a 2:1 share split effective on this date. Note: Enter debits before credits. Date Nov. 01 General Journal Debit Credit View general journal Record entry Clear entry Date Apr. 15 May 01 Nov. 01 Note Disclosure Amount 2. Prepare the company's equity section on the December 31, 2023, balance sheet, assuming a loss for the year of $172,000. THE DATA GROUP INC. Equity Section of Balance Sheet December 31, 2023 Contributed capital: Total equity