The Data Group Inc. had the following balances in its equity accounts at December 31, 2022 Common shares, unlimited shares authorized; 210,000 shares issued and outstanding Retained earnings During 2023, the following equity transactions occurred $3,990,000 470,000 Apr. 15 Repurchased and retired 9,200 common shares at $17.48 per share. May 1 Repurchased and retired 18,000 common shares at $20.60 per share. 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 2023 (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.)