The Data Group Inc. had the following balances in its equity accounts at December 31, 2019:

The Data Group Inc. had the following balances in its equity accounts at December 31, 2019: Common shares, unlimited shares authorized; 180,000 shares issued and outstanding $2,880,000 Retained earnings 440,000 r During 2020, the following equity transactions occurred: Apr. 15 Repurchased and retired 8,600 common shares at $14.40 per share. May 1 Repurchased and retired 15,000 common shares at $11.60 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 2020 (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.)