the data group inc. had the following balances in its equity accounts at dec. 31, 2019 common shares, unlimited shares authorized 240, 000 shares issued and outstanding 5, 280000 retained earnings 500000 during 2020 the following equity transactions occured. apr 15 repurchased and retired 9800 common shares at $20.40 per share may 1 repurchased and retired 21,000 common shares at $23.60 per share a prepare journel entries to account for the transaactions during 2020